The tariff classification of a plastic picture frame with a magnet from China

N067849 August 6, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic picture frame with a magnet from China Dear Mr. Crago-Edwards: In your letter dated July 1, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Photo Frame Magnet, Item Number A078FA00390. This item is a plastic picture frame that measures approximately 2-1/8 inches by 2-3/4 inches by ¼ inches. There is a magnet that is glued to the back of the item that is slightly smaller in length and width than the photo frame. The actual size of the cut-out in the front, which defines the area of the photograph that will be visible, is 1 inch by 1-1/4 inches. There is a small rectangular piece of paperboard that is situated behind the photo cut-out and in front of the magnet. Over the piece of paperboard is a small rectangular piece of plastic sheeting material which will protect the photograph that will be inserted, while the piece of cardboard will act as a backing for the photo. There is a space between the back magnet and the top of the frame, through which a photograph can be slipped in between the cardboard backing and the plastic sheeting. Around the photo cut-out is a decorative printed pattern. Above the photo cut-out is a raised section with the printed words “sweet romance.” Under the photo cut-out is a small red artificial rose that appears to be made of a textile ribbon material that is glued to the frame. There are also two small red beads that are attached, one on each side of the rose, to the picture frame. 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 Item Number A078FA00390 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