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The tariff classification of picture frames from China
Issued August 24, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85775 (August 24, 2006)
Tariff classification
HTS codes: 3924.90.2000
Headings: 3924
Product description
When pictures smaller than the dimensions of the frame are placed between the clear glass front and clear plastic back, they appear to "float" in the frame. The picture frames will be imported in two sizes: 8 inches by 10 inches (SKU# 2-560-7057) and 11 inches by 14 inches (SKU# 2-560-7065). According to the breakdown submitted with your request, the cost of the plastic components is almost twice the cost of the glass front. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: picture frames.
Full text
NY M85775 August 24, 2006 CLA-2-39:RR:NC:SP:221 M85775 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of picture frames from China Dear Ms. Davenport: In your letter dated August 8, 2006, you requested a tariff classification ruling. The sample provided with your letter is a “floating” picture frame consisting of a glass front sheet, a plastic back sheet, 4 plastic mitered frame borders, and a plastic hanger with easel stand. When pictures smaller than the dimensions of the frame are placed between the clear glass front and clear plastic back, they appear to "float" in the frame. The picture frames will be imported in two sizes: 8 inches by 10 inches (SKU# 2-560-7057) and 11 inches by 14 inches (SKU# 2-560-7065). According to the breakdown submitted with your request, the cost of the plastic components is almost twice the cost of the glass front. The sample is being returned as you requested. The applicable subheading for the picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: picture frames. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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