CLA-2-39:RR:NC:SP:221 L83918
TARIFF NO. 3924.90.2000
Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195
RE: The tariff classification of a plastic photo frame from China.
Dear Ms. Balice:
In your letter dated March 18, 2005, you requested a classification ruling.
The submitted sample is identified as style number 502-A. It is a photo frame
composed of ethylene vinyl acetate (EVA) material with a cardboard backing. The front of the frame has the words “Summer Fun” across the top and multicolored flip-flop sandals on the remaining three sides. The frame is fashioned with a kick-stand on the back that enables the frame to stand on a mantle or shelf. The photo frame measures approximately 6-3/4” long by 5-1/4” high. The window is designed to hold a 4-1/2” by 3” photograph.
The applicable subheading for the plastic picture frame 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.
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