CLA-2-39:OT:RR:NC:N2:222
Mr. Frank J. Desiderio
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
399 Park Avenue
25th Floor
New York, NY 10022-4877
RE: The tariff classification of a plastic photo sleeve with magnet from China
Dear Mr. Desiderio:
In your letter dated June 11, 2008, on behalf of MCS Industries, you requested a tariff classification ruling.
The submitted sample is identified as a plastic picture frame attached to a magnet. This item is comprised of a flexible sleeve made of polyvinyl chloride (PVC) plastic material with a flexible magnet attached to the back. The sleeve is flat and rectangular in shape. It is made of two pieces that are bound together by heat treatment on three of the four sides. The fourth side of the sleeve can be opened by separating the front and the back of the sleeve from each other, thereby gaining access to the space in between the front and the back. It is through the opening at the top that a photograph can be inserted into the space in between the front and the back of the sleeve.
The sleeve measures 3-15/16” by 5-3/8”. However, the space in between the front and the back of the sleeve measures 3-9/16” by 5-3/16” and is designed to comfortably accommodate a 3-1/2” by 5” photograph. The sealed portions of the three closed sides measure 3/16” each and form a border around the photograph that will be inserted. The magnet that is attached to the back of the sleeve measures
1-7/8” by 3-5/16”. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The photo frame is the component which fulfills the function of the article. It houses a photograph for display. The magnet merely allows the photo frame to be secured onto metal objects, such as a refrigerator. Moreover, even if the magnet were removed, the photo frame would still perform its function of displaying a photograph. Therefore, it is the opinion of this office that the plastic photo frame provides this item with the essential character, within the meaning of GRI 3(b).
The applicable subheading for the picture frame with attached magnet will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. The rate of duty will be 3.4 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 http://www.usitc.gov/tata/hts/.
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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division