The tariff classification of a plastic framed shadow box from China

N278581 September 21, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Tanya Laird Nielsen & Bainbridge 12303 Technology Blvd Austin, TX 78727 RE: The tariff classification of a plastic framed shadow box from China Dear Ms. Laird: In your letter dated August 16, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Distressed Black Shadow Box. This item has a plastic picture frame molding that surrounds a front glass panel that measures approximately 11” by 14”. The overall item, including the frame, measures approximately 15” high by 12” from side to side by 2” from front to back. The back panel is made of medium density fiberboard (MDF). The item opens from the back like a standard picture frame so that you can fill it with memorabilia. It is imported empty and memorabilia is not included with the importation. If the consumer chooses to mount photographs within the frame, the photos can be taped to the front of the MDF back panel so that they can be viewed through the front glass panel. Attached to the back of the MDF panel is metal hanging hardware that enables the item to be hung on a wall. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic frame surrounds and supports the glass thereby providing a frame for that which will be mounted within the box. Therefore, it is the opinion of this office that the plastic frame provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Distressed Black Shadow Box 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division