The tariff classification of a wooden picture frame with magnetic cutouts from China

NY M82217 April 28, 2006 CLA-2-44:RR:NC:2:230 M82217 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Yolanda S. Massey Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a wooden picture frame with magnetic cutouts from China Dear Ms. Massey: In your letter dated March 29, 2006 you requested a tariff classification ruling. The ruling was requested on a product referred to as a “Framed Magnetic Board”, Vendor Item # 06FM408. A sample of the product was submitted. The sample consists of an 11-1/2” x 11-1/2” painted wooden wall picture frame with magnetic frame cutouts and a removable two layer backing. The backing consists of one square 10” x 10” x 1 mm thick sheet of metal and one square 10” x 10” x 2 mm thick sheet of paperboard. The backing sheets rest against an indented portion on the back of the frame and are secured by means of four rotating clips on the back. Designed to be used with the wooden picture frame and the metal backing are six flat square magnetic strips with cutouts. The 2-1/8” square magnetic strips have either a square or a round cutout in the center for framing a small photograph. Although the product is referred to as a “magnetic board”, the board is not magnetic. Only the six small square strips are magnetic. The product is a composite good consisting of a wooden picture frame and the magnetic strips, which are designed to be used together to frame and mount photographs. The essential character of this product is imparted by the predominant wooden picture frame. The applicable subheading for the “Framed Magnetic Board”, Vendor Item # 06FM408, will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division