CLA-2-39:OT:RR:E:NC:N2:222
Mr. Kevin Anderson
Elsa L Inc.
800 A Street
San Rafael, CA 94901
RE: The tariff classification of recycled plastic photo frames with paper backing from China
Dear Mr. Anderson:
In your letter dated February 26, 2009, you requested a tariff classification ruling.
The submitted illustration depicts an item identified as a B-Eco photo frame, item# 927552. The frame that surrounds the item is made of recycled molded polystyrene (PS) plastic material. The back of the item has a cutout made of corrugated paper that is held in place by two or four metal clips. The cutout is removed before inserting a photograph and then put back in place behind the inserted photograph. This item will be imported in various sizes such as 4 inches by 6 inches, 5 inches by 7 inches and 8 inches by 10 inches.
The applicable subheading for item# 927552 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