CBP Ruling N030270 — The tariff classification of a memorial picture frame from China

Tariff classification

Headings: 4414

Product description

The product consists of a picture frame which includes hollow tubes for storing cremated remains and a pull-down board for writing information about the decedent’s life. The picture frame measures overall approximately 14” x 17” and is made of medium density fiberboard (MDF). The frame is decoratively surface covered with embossed metal. Attached to a portion of the frame are plastic connecting fittings which hold hollow plastic tubes. The tubes have end caps and can be filled with ashes. The picture frame has a glass cover and a mat liner for holding an 8 x 10 photograph of the deceased person. Attached to the back of the picture frame is a printed paper sheet mounted on a plastic backing. The printed sheet has lines for filling in information about the decedent’s life and family history. The “Memorial Frame” is a composite good composed of different materials and components. Composite goods are classifiable according to the material or component that imparts the essential character. The essential character of this product is imparted by the wood picture frame which comprises the bulk of the article.

CBP rationale

an 8 x 10 photograph of the deceased person. Attached to the back of the picture frame is a printed paper sheet mounted on a plastic backing. The printed sheet has lines for filling in information about the decedent’s life and family history. The “Memorial Frame” is a composite good composed of different materials and components. Composite goods are classifiable according to the material or component that imparts the essential character. The essential character of this product is imparted by the wood picture frame which comprises the bulk of the article. The applicable subheading for the “Memorial Frame” 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.

Full text

N030270 July 7, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Geraldine D. Grenci 75 Liberta Drive Toms River, NJ 08757 RE: The tariff classification of a memorial picture frame from China Dear Ms. Grenci: In your letter dated June 5, 2008 you requested a tariff classification ruling. The ruling was requested on a patented picture frame, referred to as the “Memorial Frame”. A sample of the product was submitted, which will be returned to you as you requested. The product consists of a picture frame which includes hollow tubes for storing cremated remains and a pull-down board for writing information about the decedent’s life. The picture frame measures overall approximately 14” x 17” and is made of medium density fiberboard (MDF). The frame is decoratively surface covered with embossed metal. Attached to a portion of the frame are plastic connecting fittings which hold hollow plastic tubes. The tubes have end caps and can be filled with ashes. The picture frame has a glass cover and a mat liner for holding an 8 x 10 photograph of the deceased person. Attached to the back of the picture frame is a printed paper sheet mounted on a plastic backing. The printed sheet has lines for filling in information about the decedent’s life and family history. The “Memorial Frame” is a composite good composed of different materials and components. Composite goods are classifiable according to the material or component that imparts the essential character. The essential character of this product is imparted by the wood picture frame which comprises the bulk of the article. The applicable subheading for the “Memorial Frame” 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. 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

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