CLA-2-44:OT:RR:NC:2:230
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of photo frames made of wood covered with various materials from China
Dear Ms. Oliver:
In your letter dated September 16, 2008 you requested a tariff classification ruling.
The ruling was requested on four styles of photo frames made of wood and other materials. Samples were submitted, which will be returned to you as you requested.
Style # X12570 is a picture frame measuring 8 ¾” x 6 ¾” designed to hold a 6” x 4” photograph. It is made of medium density fiberboard (MDF) and glass. The portion that frames and surrounds the photo is made of MDF. A removable backing with a stand is also made of fiberboard. Glued to the full front of the MDF frame is a decorative glass cover with a printed motif and a mirror-like border.
Style # 60271 is a picture frame measuring 7 ¾” x 7 ¾” designed to hold a 3” x 3” photograph. The frame is constructed of solid wood, which is decoratively covered on the front surface with colored glass strips and wood trim. In addition, it has a removable 3” x 3” backing with a stand made of MDF and a 3” x 3” glass insert to cover the photo.
Style # 1326 is a picture frame measuring 6 ¾” x 8 ¾” designed to hold a 4” x 6” photograph. The frame portion is made of MDF, which is surface covered in the front with thin capiz shell tiles and lacquer. Glued to the back of the frame is a paperboard panel with a hinged cutout opening for the photo and a stand for the frame. The frame also has a 4” x 6” glass photo cover insert.
Style # B8625-57 is a picture frame measuring 7 ¾” x 9 ¾” designed to hold a 5” x 7” photograph. The frame portion is made of MDF, which is surface covered in the front with thin strips of cork. Glued to the back of the frame is a paperboard panel with a hinged cutout opening for the photo and a stand for the frame. The frame also has a 5” x 7” glass photo cover insert.
The subject picture frames are composite goods composed of different materials. Composite goods are classifiable according to the material that imparts the essential character. The essential character of these picture frames is imparted by the wood which, in all four styles, comprises the component that plays the most important role in the functioning of the articles as frames.
The applicable subheading for the picture frames, style # X12570, # 60271, # 1326 and # B8625-57, 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 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division