CLA-2-83:OT:RR:NC:N2:226

Mr. Eddy Wong
HSEUSA Inc.
33 McGuire Street
East Brunswick, NJ 08816

RE: The tariff classification of an aluminum picture frame from China

Dear Mr. Wong:

In your letter received on June 24, 2011, you requested a tariff classification ruling. Four representative samples were submitted with your ruling request.

Style number B-21 is a 4” x 4” picture frame designed to accommodate a 2” x 3” photo. The frame is composed of aluminum. The lower portion of the frame is decorated with white flowers, hearts and stars. The lower right-hand side of the frame depicts an opened envelope containing a letter with the words “New Born.” The back of the frame incorporates a black paperboard easel-type stand. As per your request, this sample is being returned to you.

The applicable subheading for the aluminum picture frame (Style B-21) 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, 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/.

The question of classification for Style numbers B-20, B-1a and B-3c is being referred to U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177. A ruling will be issued to you from that office. The samples are being forwarded to that office as well.

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 Jacob Bunin at (646) 733-3027.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division