The tariff classification of plastic photo frames, each with attached magnet, from China

N204556 March 7, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic photo frames, each with attached magnet, from China Dear Mr. Cullen: In your letter dated February 10, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a 4-pc Magnetic Photo Frame Set, SKU# 882467. The item consists of four photo frames, each made of molded plastic material. Each frame also has a protective cover on the front that is made of clear plastic sheeting material. One frame is of purple color and in the shape of a heart; one frame is of red color and is oval in shape; one frame is of blue color and is round in shape and one frame is of green color and is square in shape. Each frame has a magnet attached to the back to facilitate hanging on a metal surface. 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 frames are the components which fulfill the function of the article, as the frames house photographs for display. The magnets merely allow the photo frames to be secured onto metal objects, such as a refrigerator. Moreover, even if the magnets were removed, the photo frames would still perform the function of displaying photographs. Therefore, it is the opinion of this office that the plastic photo frames provide this item with the essential character, within the meaning of GRI 3(b). The applicable subheading for SKU# 882467 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 % 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, Thomas J. Russo Director National Commodity Specialist Division