The tariff classification of an acrylic picture frame with magnet from Taiwan

N030706 July 10, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Frank J. Desiderio Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: The tariff classification of an acrylic picture frame with magnet from Taiwan Dear Mr. Desiderio: In your letter dated June 11, 2008, on behalf of MCS Industries, you requested a tariff classification ruling. The submitted sample is identified as an acrylic picture frame attached to a magnet. This item is comprised of one piece of acrylic that has been folded in the middle to form the front and back panels of the picture frame. The frame measures approximately 4 inches by 6 inches and is open on three sides. It is through the open sides that a photograph can be inserted into the space between the front and back panels. The magnet that is attached to the back panel of the frame measures 1-9/16” by 1-15/16”. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The photo frame is the component which fulfills the function of the article. It houses a photograph for display. The magnet merely allows the photo frame to be secured onto metal objects, such as a refrigerator. Moreover, even if the magnet were removed, the photo frame would still perform its function of displaying a photograph. Therefore, it is the opinion of this office that the plastic photo frame provides this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for the picture frame with attached magnet will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division