The tariff classification of photo frame memo boards from China

NY M85055 August 04, 2006 CLA-2-44:RR:NC:2:230 M85055 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Khem Lall Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of photo frame memo boards from China Dear Ms. Lall: In your letter dated July 10, 2006 you requested a tariff classification ruling. The ruling was requested on two styles of photo frame/ memo display boards: style # X10898P699 and style # X10905M699. Samples of the products were submitted, which will be returned to you as you requested. Style # X10898P699 is a combination photo frame and writing board. It consists of a rectangular frame measuring approximately 20” x 20”, made of medium density fiberboard with a black lacquered finish. The frame surrounds a glass sheet that covers a white paperboard mat with an opening in the center for a 4” x 6” photograph. The back of the frame is enclosed with a removable paperboard backing and has metal wall hangers attached. The style is packed with a felt pen for writing notes on the glass surface. Style # X10905M699 is a combination photo frame and memo board with magnets. It consists of a rectangular frame measuring approximately 20” x 20”, made of medium density fiberboard with a black lacquered finish. The frame surrounds a steel surface with a center cutout for a 4” x 6” photograph. It has a paperboard backing with a removable cutout for the insertion of a photograph. The style is packed with five small magnets for holding notes or other photographs on the steel surface. The felt pen and the magnets are put up together and used together with their respective memo boards. They are classifiable together with their style photo frame/ memo board. The photo frame/ memo boards described above are composite goods consisting of different components with two different functions, namely, as photo frames and as memo boards (either as memo writing boards or magnetic memo boards). The essential character of the products is imparted by their function as photo frames. The central focus and primary use of the products will be as photo frames. The applicable subheading for the photo frame/ memo display boards, style # X10898P699 and style # X10905M699, 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 samples submitted were 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