Ms. Heather Laverty
The Camelot Company
9865 W. Leland Avenue
Schiller Park, IL 60176
RE: The tariff classification of photograph display boards from China.
Dear Ms. Laverty:
In your letter dated September 13, 2019, on behalf of your client, Harbortown Industries, you requested a tariff classification ruling.
You submitted samples of an item identified as “MS 8OP Plank Collage,” which consists an assortment of two styles of predominantly plastic framed display boards bearing inspirational phrases and each board features eight metal clips intended to secure photographs or other small documents. The items have an open front and are rectangular. The items consist of plastic “tongue and groove” style surfaces with medium density fiberboard (MDF) backing surrounded by plastic frames. There is hanging hardware on the back of each. Sample #1 is black in color and bears the phrase “Family is always & Forever,” and sample #2 is white in color and bears the phrase “Grateful, thankful, Blessed.” When received, the samples were packaged for retail sale and each included eight 4” x 6” sample photographs displayed on the clips.
The second sample is identified as the “MS Linen Clip Frame,” which consists of a plastic framed display board bearing the phrase “I love you to the moon and back” and features a metal clip to secure one, 4” x 6” photograph or another small document. The item has an open front and is rectangular. This item consists of a linen covered board made of medium density fiberboard (MDF) surrounded by a plastic frame. Attached to the back is a stand and wall hook. When received, the sample was packaged for retail sale and included a 4”x 6” sample photograph displayed on the clip.
Item MS 4x6 is a picture frame constructed of a medium density fiberboard (MDF) backing covered with wood veneer. The face is printed with the words, “Home is wherever I’m with you” in stylized font. Under these words is mounted a metal bulldog clip designed to hold a photo. Space on the frame allows for a 4” x 6” photo. Attached to the back is a stand and wall hook.
Although you suggest that these items would be correctly classified in 3924.90.5650, as other household articles of plastic, this office does not agree.
The “MS 8OP Plank Collage” and the “MS Linen Clip Frame,” are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. The plastic frame surrounds and supports the items, thereby providing a frame for that which will be mounted in the area within the frame’s perimeter. Therefore, it is the opinion of this office that the plastic frame provides these items with the essential character within the meaning of GRI 3(b).
Item MS 4x6 is considered a composite good of wood and metal within the meaning of General Rule of Interpretation (GRI) 3. The wood elements provide the essential character to this frame.
The applicable subheading for the “MS 8OP Plank Collage” and the “MS Linen Clip Frame,” 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.
The applicable subheading for MS 4x6 will be 4414.00.0000, HTSUS, which provides for, “Wooden frames for paintings, photographs, mirrors or similar objects.” The rate of duty will be 3.9%
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4414.00.0000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88,15 in addition to subheading 4414.00.0000, 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.
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.
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 Sandra Carlson at [email protected] for items classified in Chapter 39 and National Import Specialist Charlene Miller at [email protected] for item classified in Chapter 44.
Steven A. Mack
National Commodity Specialist Division