The tariff classification of a picture frame with molded plastic borders from China

N047178 January 14, 2009 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Zach A Zimmer CRI2000, LP 2245 San Diego Ave Suite 223 San Diego, CA 92110 RE: The tariff classification of a picture frame with molded plastic borders from China Dear Mr. Zimmer: In your letter dated December 15, 2008, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a 25 Opening Double Mat Collage Frame. This item is rectangular in shape, measures 24 inches by 36 inches and is surrounded by borders made of polystyrene (PS) plastic material on all four sides. The picture frame has a glass front cover that measures 3mm in thickness and a back that is made of medium density fiberboard (MDF) and measures 2.5mm in thickness. In between the glass front and the MDF back is a mat made of paper that measures 2.5mm in thickness. The mat has 25 rectangular shaped cutouts of various sizes. Behind the mat is one large sheet of paper that has 25 family type photographs that line up with the 25 cutouts on the paper mat. This item is designed with the intent that the purchaser will place his or her own family photographs over the twenty five photographs on the paper behind the mat, so that they will appear through the cutouts in the mat. You have informed this office by way of telephone conversation that this item does not include any adhesives to effectuate the mounting of the purchaser’s photographs on the paper behind the mat, as the method of mounting is left to the purchaser’s discretion. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic borders surround and support the glass, the mat, the paper on which the purchaser’s photographs will be mounted and the back. Customs has consistently classified picture frames with borders according to the material of which the borders are comprised. Therefore, it is the opinion of this office that the plastic borders provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the 25 Opening Double Mat Collage Frame 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