CLA-2-44:OT:RR:NC:4:434
Sherlyn Nequinto
Redfit Ltd.
DC3 Blossom Way
Hemel Hempstead HP24ZB
UNITED KINGDOM
RE: The tariff classification of photo frames from China
Dear Ms. Nequinto:
In your letter, dated October 27, 2023, you requested a tariff classification ruling. Photos and product descriptions were provided in lieu of samples.
The “Baby Hand & Foot Clay Print Photo Frame” is a kit consisting of the following items packaged and sold together: A pine wood hinged photo frame made up of two frames connected by hinges in the middle, each separate frame measuring approximately 20.6 cm by 15.6 cm; a wooden mount; a paper mat; a glass cover for the front of the frames; a packet of kaolin “clay powder”; a small wooden rolling pin; and 4 grams of tape. The customer is instructed to mix up the clay powder and gently press the baby’s hand or footprint into the mixture. When it dries it will be suitable for framing in one half of the hinged frame. The opposing frame is intended to hold a photo of the baby.
We must determine whether the items packaged together meet the tariff definition of a set. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The frame kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out a specific activity. This kit therefore meets the term “goods put up in sets for retail sale.” We find that the hinged wooden frame confers the essential character of the set.
Therefore, the applicable subheading for the hinged wooden frame with clay powder will be 4414.90.0000, HTSUS, which provides for “Wooden frames for paintings, photographs, mirrors or similar objects: Other.” 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4414.90.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4414.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division