The tariff classification of a Display Frame from China

N288168 July 28, 2017 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Tanya Laird Nielson Bainbridge 12303 Technology Blvd. Austin, TX 78727 RE: The tariff classification of a Display Frame from China Dear Ms. Laird: In your letter, dated June 21, 2017, you requested a classification ruling. The ruling was returned for additional information, which was received by this office on July 6, 2017. A sample was provided for our review and will be retained. The item under consideration is a display frame. Measuring approximately 6 ¾” x 8 ½” it consists of a pine frame moulding surrounding a sheet of stamped galvanized metal, which is permanently mounted to a backer board of medium density fiberboard (MDF). A metal bulldog clip is secured to the face of the galvanized sheet to clip and display a photo, card or the like. A MDF easel stand is attached to the back, as well as a sawtooth picture frame hanger, allowing the frame to be stood on a surface or hung on a wall. The classification of merchandise under the Harmonized Tariff Schedule of the United States (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. The display frame is a composite good made up of multiple materials that are classifiable in different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the display frame is imparted by the wood elements. The applicable subheading for the frames will be 4414.00.0000, HTSUS, 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 the 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