CBP Ruling N133639 — The tariff classification of a wooden picture frame from China

Tariff classification

Headings: 4414

Product description

The wooden picture frame measures approximately 12” (W) x 16” (L) x 1 1/8” (depth), and is composed of medium density fiberboard (MDF). The frame is constructed as a case, with a hinged face and magnetic closures located on the side opposite the hinges. The face frames a clear, rectangular sheet of plastic to protect the artwork placed beneath. Immediately behind the plastic is a cut paperboard mat, designed to accommodate an 8”x10” image. Both the plastic sheet and the mat, as well as a paperboard backing, are held in place by bendable metal tabs on the back side of the frame’s face. The space inside the case, behind the framed artwork, functions as storage for additional artwork pieces. The frame has a 3mm-thick paperboard backing with three triangular metal hangers. The primary function of the MDF frame will be to display artwork.

CBP rationale

The applicable subheading for the wooden picture 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.

Full text

N133639 December 10, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Mary Brinkman Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a wooden picture frame from China Dear Ms. Brinkman: In your letter dated November 16, 2010 you requested a tariff classification ruling. The ruling was requested on a wooden picture frame, identified as “Artwork Display & Storage Frame”. A sample of the display frame was submitted for our review and will be returned to you as requested. The wooden picture frame measures approximately 12” (W) x 16” (L) x 1 1/8” (depth), and is composed of medium density fiberboard (MDF). The frame is constructed as a case, with a hinged face and magnetic closures located on the side opposite the hinges. The face frames a clear, rectangular sheet of plastic to protect the artwork placed beneath. Immediately behind the plastic is a cut paperboard mat, designed to accommodate an 8”x10” image. Both the plastic sheet and the mat, as well as a paperboard backing, are held in place by bendable metal tabs on the back side of the frame’s face. The space inside the case, behind the framed artwork, functions as storage for additional artwork pieces. The frame has a 3mm-thick paperboard backing with three triangular metal hangers. The primary function of the MDF frame will be to display artwork. The applicable subheading for the wooden picture 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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