The tariff classification of a plastic photo frame with colored gel from China

N049846 February 20, 2009 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Kevin Anderson Elsa L Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a plastic photo frame with colored gel from China Dear Mr. Anderson: In your letter dated January 23, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a plastic photo frame. This item is composed of a frame made of polypropylene (PP) plastic material. Incorporated within the plastic frame are squared sections filled with colored gel that is made from sterile baby oil. The frame has a corrugate paper backing with a hinged section to allow for the insertion or removal of the photo. The opening in the center of the frame, in which the photo will be displayed, is covered with transparent PP. The applicable subheading for the plastic photo 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