CLA-2-83:RR:NC:N1:121

Ms. Gladys Diaz
Raia International
Customhouse Brokers & Freight Forwarders
One industrial Plaza, Bldg. #D
Valley Stream, NY 11581

RE: The tariff classification of a photograph frame from China

Dear Ms. Diaz:

In your letter dated July 2, 2007, you requested a tariff classification ruling on behalf of Enchante Accessories, Inc.

The sample you submitted, which will be returned to you, is a photo frame, style number 2E44. It measures 6-1/4 inches wide by 8-3/8 inches high and is designed to hold a 4 X 6 inch picture. It consists of a metal frame, a clear glass plate that is permanently attached to and covers the entire front of the frame, a flocked paperboard back with an easel stand and hook, a paperboard matte and a plastic insert to secure the matte in place.

The applicable subheading for the photo 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….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 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 Barbara Kaiser at 646-733-3024.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division