CLA-2-73:OT:RR:NC:N1:113

Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a trinket box with photo frames made in China

Dear Ms. Brinkman:

In your letter dated August 12, 2011, you requested a tariff classification ruling. You submitted a sample of the trinket box with photo frames which will be returned to you as requested. The merchandise in question is identified in your letter as a Metal Photo Holder Box (style number S73733K-RC). The box under consideration will be used to store trinkets and the frame will be used to display pictures. You state in your letter that “The frame is predominantly made of steel and glass. The interior has a flocked lining. The frame measures approximately 4.57 inches by 4.92 inches by 4.96 inches. The box has a hinged closure.” The hinged lid and the four sides of the subject box are in the form of frames with removable glass backings and glass covers. The lid and sides of the box are each designed to display a photograph.

The applicable subheading for the trinket box with photo frames will be 7323.99.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. 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 Ann Taub at (646) 733-3018.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division