CLA-2-39:RR:NC:SP:221 K88495
TARIFF NO. 3924.90.2000
Mr. Neil Patterson
Animated Animations Company LLC
18 East 16th Street, 6th Floor
New York, NY 10003
RE: The tariff classification of plastic picture frames from China.
Dear Mr. Patterson:
In your letter dated August 9, 2004, you requested a classification ruling.
The submitted sample of a picture frame is identified as item number SKU # 8XXX. The picture frame is composed of plastic, paper and metal. The background panel is made of cardboard and placed inside the frame. This background panel is printed with various Disney cartoon characters. In the midst of the Disney cartoon scene there is a space to place a 4” by 6” photograph. Each picture frame is designed with a kick-stand on the back so the frames can stand on a shelf or mantle. The plastic components impart the essential character to the picture frames.
Your letter of inquiry states that the Animated Animation Company has been licensed by Disney Corporation to manufacture and distribute art products.
The sample is returned as you requested.
The applicable subheading for the plastic picture frames will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Picture frames. The rate of duty will be 3.4 percent ad valorem.
Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United States Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division