CBP Ruling N287377 — The tariff classification of an ornament photo frame from Vietnam.

Tariff classification

Headings: 8306

Product description

The submitted sample will be retained by this office. The product under consideration, described as a “Box Frame Ornament- Silver/Multi,” style number 60476668-Z01, is a 2-inch diameter round frame made of zinc and decorated with several glass and epoxy rhinestones. It has a clear plastic “pane” in front that covers a 1-inch diameter photograph and a textile ribbon for hanging.

CBP rationale

1411 Broadway NY, NY 10018 RE: The tariff classification of an ornament photo frame from Vietnam. Dear Ms. Melman: In your letter dated June 15, 2017, you requested a tariff classification ruling. The submitted sample will be retained by this office. The product under consideration, described as a “Box Frame Ornament- Silver/Multi,” style number 60476668-Z01, is a 2-inch diameter round frame made of zinc and decorated with several glass and epoxy rhinestones. It has a clear plastic “pane” in front that covers a 1-inch diameter photograph and a textile ribbon for hanging. The applicable subheading for the zinc ornament frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Photograph, picture or similar frames; mirrors; and parts thereof.” The rate of duty will be 2.7 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.

Full text

N287377 July 13, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Ms. Dee Melman The Jewelry Group div. of Nine West Holding 1411 Broadway NY, NY 10018 RE: The tariff classification of an ornament photo frame from Vietnam. Dear Ms. Melman: In your letter dated June 15, 2017, you requested a tariff classification ruling. The submitted sample will be retained by this office. The product under consideration, described as a “Box Frame Ornament- Silver/Multi,” style number 60476668-Z01, is a 2-inch diameter round frame made of zinc and decorated with several glass and epoxy rhinestones. It has a clear plastic “pane” in front that covers a 1-inch diameter photograph and a textile ribbon for hanging. The applicable subheading for the zinc ornament frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Photograph, picture or similar frames; mirrors; and parts thereof.” The rate of duty will be 2.7 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 Barbara Kaiser at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →