CBP Ruling N301904 — The tariff classification of Wooden Picture Frames from China

Tariff classification

Headings: 4414

Product description

Style 6Z82 is a picture frame consisting of a rectangular wood panel, measuring approximately 8 ½” x 7”. A small metal bulldog clip is mounted on the front, positioned to hold a photo in the center with wood frame still visible around the perimeter. Along the bottom, the word “FAMILY” is spelled out in metal letters that have been glued to the board. The back of the frame is fitted with an easel stand. Style 6Z78-44 is a wooden picture frame constructed of two wood panels. In the center of the back panel, which measures 8” square, is glued a smaller 6” square panel in a contrasting color that has a small bulldog clip mounted to the front for holding a photo. Along the bottom border, the words “Love Lives Here” are painted. The back of the frame is fitted with both an easel stand and a twine hanger to allow for standing on a surface or wall hanging.

CBP rationale

a photo. Along the bottom border, the words “Love Lives Here” are painted. The back of the frame is fitted with both an easel stand and a twine hanger to allow for standing on a surface or wall hanging. The applicable subheading for the picture frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (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.

Full text

N301904 November 28, 2018 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4414.00.0000 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street New York, NY 10016 RE: The tariff classification of Wooden Picture Frames from China Dear Ms. Chen: In your letter, dated November 21, 2018, you requested a tariff classification ruling on two styles of picture frames. In the absence of physical samples, product information and photos were submitted for our review. Style 6Z82 is a picture frame consisting of a rectangular wood panel, measuring approximately 8 ½” x 7”. A small metal bulldog clip is mounted on the front, positioned to hold a photo in the center with wood frame still visible around the perimeter. Along the bottom, the word “FAMILY” is spelled out in metal letters that have been glued to the board. The back of the frame is fitted with an easel stand. Style 6Z78-44 is a wooden picture frame constructed of two wood panels. In the center of the back panel, which measures 8” square, is glued a smaller 6” square panel in a contrasting color that has a small bulldog clip mounted to the front for holding a photo. Along the bottom border, the words “Love Lives Here” are painted. The back of the frame is fitted with both an easel stand and a twine hanger to allow for standing on a surface or wall hanging. The applicable subheading for the picture frames will be 4414.00.0000, Harmonized Tariff Schedule of the United States (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

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