The tariff classification of a display case with a plastic frame from China
Issued October 12, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.2000
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a case, SKU 15FW1251. This item has a front made of clear polystyrene (PS) plastic material and a frame around the perimeter of the item that is made of plastic material. The case opens from the front like a picture frame. It has a color printed white cardboard back and two twine ropes strung across the interior of the case to create a clothesline. The item comes with 8 wood/metal mini-clothespins to hang photos, etc. from the clothesline. The item has attached hanging metal hardware to affix this item to the 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 item thereby providing a frame for that which will be mounted within the case. 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).
Full text
N279373 October 12, 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 display case with a plastic frame from China Dear Ms. Laird: In your letter dated September 15, 2016, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a case, SKU 15FW1251. This item has a front made of clear polystyrene (PS) plastic material and a frame around the perimeter of the item that is made of plastic material. The case opens from the front like a picture frame. It has a color printed white cardboard back and two twine ropes strung across the interior of the case to create a clothesline. The item comes with 8 wood/metal mini-clothespins to hang photos, etc. from the clothesline. The item has attached hanging metal hardware to affix this item to the 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 item thereby providing a frame for that which will be mounted within the case. 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 SKU 15FW1251 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
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