The tariff classification of a frame and a box from China

NY M86056 August 24, 2006 CLA-2-83:RR:NC:N1:121 M86056 CATEGORY: Classification TARIFF NO.: 8306.30.0000; 6307.90.9889 Mr. Karl Kane MYX, Inc. 610 South Belardo Ave Palm Springs, CA 92264 RE: The tariff classification of a frame and a box from China Dear Mr. Kane: In your letter received August 16, 2006, you requested a tariff classification ruling. The sample you submitted is described as the “MYX Metal Frame with Fabric Wrapped Gift Box,” which comes in various styles, including style numbers 2394E, X11125 and 2389E. It consists of a 4-inch by 6-inch metal photo frame packed in a polyester fabric-covered gift box, which is tied with a textile ribbon. The frame is made of base metal, 2mm glass and a flocked chipboard easel back. Some frames feature colored enamel and others are decorated with acrylic rhinestones. The box measures 6.5 inches long by 8.5 inches wide by 1-inch deep. Your letter indicates that the box is made of chipboard, however, physical examination reveals that it is made of paperboard. Since the box is not considered normal packing, and since it is capable of and marketed for further use, it is classified separately. The applicable subheading for the base metal frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…photograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the fabric-covered paperboard box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 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/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division