The tariff classification of Incomplete Wood Picture Frames from Brazil

N280371 November 16, 2016 CLA-2-44:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Tanya Laird Nielson and Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of Incomplete Wood Picture Frames from Brazil Dear Ms. Laird: In your letter, dated October 7, 2016, you requested a classification ruling. The ruling was requested on an incomplete wooden picture frame. Photos were provided for our review. The items are constructed of pine wood moulding which is V-nail jointed at the corners to form a frame shell. The edges are beveled in a tiered effect on the face. The wood has been stained with a clear top coat. They will be imported in various sizes. You state that in the United States the frames will be further worked to add a back, fast tabs, glass and hanging hardware. The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance. For the instant item, GRI 1 does not apply. GRI 2 allows for articles imported incomplete or unfinished to be classified in the heading applicable to the finished article provided that the article has the essential character of the complete or finished article. The frames described in your ruling request have the essential character of a finished picture frame. The applicable subheading for the frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States, 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 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division