The tariff classification of a plastic collage photo frame from China

N258468 November 14, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Mary Tan Enchante Accessories, Inc. 4 East 34th Street New York, NY 10016 RE: The tariff classification of a plastic collage photo frame from China Dear Ms. Tan: In your letter dated October 7, 2014, you requested a tariff classification ruling. The submitted sample is identified as a collage photo frame, style# 5L81-4OP. This item is comprised of four plastic border rectangular photo frames situated within a larger plastic frame. Each of the four plastic border frames is surrounded by a rectangular glass mirror outer border that measures 1” in width. In addition, each frame opening is covered by a glass pane that is designed to protect the photos that will be inserted and keep them in place. The entire item has a paperboard backing, which is secured by metal fastenings that pivot so that the backing can be removed to insert the photos. Also attached to the paperboard backing are two metal hanging components to facilitate mounting on a wall. The entire item measures approximately 13¾” x 13¾” x 1” deep. Two of the four frames of the item are situated in landscape format (5½” by 3½”) and two are situated in portrait format (3½” by 5½”). Six and eight photo versions will also be imported as style# 5L81-6OP and style# 5L81-8OP, respectively. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic material surrounds and supports the glass outer borders, the paperboard backing and the glass panes. In addition, the plastic inner borders perform the actual function of framing each picture. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for style# 5L81-4OP 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division