The tariff classification of picture frames from China, India and Indonesia.

N246033 September 27, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Marissa Sanders Pier 1 Imports 100 Pier 1 Place Level 11 P.O. Box 961020 Fort Worth, TX 76161 RE: The tariff classification of picture frames from China, India and Indonesia. Dear Ms. Sanders: In your letter dated September 5, 2013, you requested a tariff classification ruling. The ruling was requested on four styles of picture frames identified as VIN-BPF10192GL, VIN-MUS 7114 S Frame 4x6, VIN-#12-010292 and 7791-20 made of various materials. Four samples were submitted for our examination and will be returned to you, as requested. Item VIN-BPF10192GL is a frame constructed of medium density fiberboard (MDF) which is covered on the front, back and sides with a gold polyester fabric. Small glass beads and large plastic beads are glued onto the polyester fabric. The beads cover the entire front of the frame. You state in your letter that the frame measures 8” x 10”. The back of the frame has a 4 ½” x 6 ½” opening to insert a picture, which is held between a sheet of glass and an easel back with sliding tabs. The purpose of the item is to hold a photo or picture for display. Item VIN-MUS 7114 S Frame 4x6 is a frame constructed of medium density fiberboard (MDF) which is surface covered on the front and sides with decorative aluminum sheeting. You state in your letter that the frame measures 8 ½” x 10 ½”. The back of the frame has a 4” x 6” opening to insert a picture, which is held between a sheet of glass and an easel back with sliding tabs. The purpose of the item is to hold a photo or picture for display. Item VIN-#12-010292 is a frame constructed of medium density fiberboard (MDF) which is surface covered on the front with Blood Cockle and Forest Snail shells. You state in your letter that the frame measures 7 ½” x 9 ½”. The back of the frame has a 4” x 6” opening to insert a picture, which is held between a sheet of glass and an easel back with sliding tabs. The purpose of the item is to hold a photo or picture for display. Item 7791-20 is a frame constructed of medium density fiberboard (MDF) which is surface covered on the front and sides with buffalo bone. You state in your letter that the frame measures 6 ½” x 8 ½”. The back of the frame has a 4” x 6” opening to insert a picture, which is held between a sheet of glass and an easel back with sliding tabs. The purpose of the item is to hold a photo or picture for display. The applicable subheading for the picture frames 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, Myles B. Harmon Acting Director National Commodity Specialist Division