Mr. Karl F. Krueger
AEI-Carr Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216
RE: The tariff classification of a wood floor screen with picture frames from China or Thailand
Dear Mr. Krueger:
In your letter dated November 18, 1997, on behalf of your client, Umbra U.S.A. Inc., you requested a tariff classification ruling.
The ruling was requested on a product named the "Sona Floor Screen Frame." Descriptive literature in a catalogue and an advertising flyer was submitted. The floor screen frame is a three panel floor standing wood screen measuring 35 inches wide by 69 inches high. Each panel has five 8 by 10 size picture frames in a row from the top to the bottom. The picture frames are a unique and prominent feature of the screen.
You suggested classification in subheading 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects. You noted that the Explanatory Notes state that heading 4414 covers wooden frames of all shapes and dimensions. However, this product is not just a large multiple picture frame. It is a separate different article, namely, a floor standing screen which incorporates picture frames in its design. The essential character of this combination article is imparted by the screen because the screen provides the primary purpose of this product. The product is shown in the catalogue functioning as a screen; that is, screening off a corner. A person buying this product must first use it as a screen and then secondarily as a multiple picture frame unit.
The applicable subheading for the Sona Floor Screen Frame will be 4421.90.4000, HTSUSA, which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware; other. The rate of duty will be 6.3 percent ad valorem. Effective January 1, 1998, the rate of duty will be 5.7 percent ad valorem.
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 Paul Garretto at 212-466-5779.
Robert B. Swierupski