The tariff classification of Photo Frames Backings from China
Issued October 27, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.8000, 4823.90.8600
Product description
As requested, the submitted sample will be returned to you. Item# A is a rectangular shaped piece made of medium density fiberboard (MDF) to form a photo frame backing. The backing measured approximately 14” x 11”. The backing contains several pieces of hardware permanently affixed to the paperboard backing with metal rivets. The purpose of the hardware is to attach the backing to the frame when assembled. The backing is designed to be attached to various photo frames made by your company. Item# B is a rectangular shaped piece made of multiple layers of paper that are glued together to form a photo frame backing. The backing measured approximately 19” x 7”. The backing contains several pieces of hardware permanently affixed to the paperboard backing with metal rivets. The purpose of the hardware is to attach the backing to the frame when assembled. The backing is designed to be attached to various photo frames made by your company.
CBP rationale
The applicable subheading for the Item #A will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The applicable subheading for Item #B will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.
Full text
N269615 October 27, 2015 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000; 4823.90.8600; Mr. Timothy W. Rubiera Nielsen Bainbridge Group 12303 Technology Blvd., Suite 950 Austin, TX 78727 RE: The tariff classification of Photo Frames Backings from China Dear Mr. Rubiera: In your letter dated September 16, 2015, you requested a tariff classification ruling. As requested, the submitted sample will be returned to you. Item# A is a rectangular shaped piece made of medium density fiberboard (MDF) to form a photo frame backing. The backing measured approximately 14” x 11”. The backing contains several pieces of hardware permanently affixed to the paperboard backing with metal rivets. The purpose of the hardware is to attach the backing to the frame when assembled. The backing is designed to be attached to various photo frames made by your company. Item# B is a rectangular shaped piece made of multiple layers of paper that are glued together to form a photo frame backing. The backing measured approximately 19” x 7”. The backing contains several pieces of hardware permanently affixed to the paperboard backing with metal rivets. The purpose of the hardware is to attach the backing to the frame when assembled. The backing is designed to be attached to various photo frames made by your company. The applicable subheading for the Item #A will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” The rate of duty will be 3.2% ad valorem. The applicable subheading for Item #B will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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