CLA-2-39:OT:RR:NC:N2:222
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of a plastic photo holder on a metal base, a plastic photo holder on a polyresin base, a paperboard picture frame covered with cotton woven fabric and a shadow box from China.
Dear Ms. Oliver:
In your letter dated September 16, 2008, you requested a tariff classification ruling.
Four samples were submitted and are identified as follows:
D8320-46 – This item has a base made of iron sheet metal, the top of which is covered with sand material. Attached to the rear center of the base is an iron bracket that holds a removable picture holder that is made of acrylic plastic material. The picture holder is a sleeve that is one molded flat piece which measures 4 inches by 6 inches in the front, bends around at the bottom and continues upward in the back, where it measures 4 inches by 5 inches. The sleeve is opened at the top and on both sides and closed on the bottom. A photograph can be slipped between the front and back portions of the sleeve, through the open top or the open sides. The photo will stand stationary on the closed bottom. Inserted in the sleeve is a paper sheet that measures 4 inches by 6 inches, on which is printed the words “Picture Frame.”
Also attached to the base, on the left side of the picture holder, are metal decorations that are designed to resemble a beach umbrella, measuring approximately 5 inches high, and a beach chair, measuring approximately 2 inches high. Attached to the base, on the right side of the picture holder, are metal decorations in the likeness of a palm tree, measuring approximately 6-3/4 inches high, and a beach ball, measuring approximately 1-1/8 inches high. As you requested, the sample will be returned to you.
D8320-46 is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The metal components act as decorations as well as performing the subsidiary function of a stand for the acrylic picture holder, which cannot stand up without the base. However, it is the acrylic picture holder that provides the primary functions of housing, support and protection for the picture that will be displayed. Therefore, it is the opinion of this office that acrylic picture holder provides the item with the essential character within the meaning of GRI 3(b).
A804475 – This item has a base made of polyresin which you have stated is made of 54% resin and 46% natural calcium carbonate. The base has the appearance of a strip of sand from a beach. Molded to the base is a polyresin bracket that stands 6-3/16 inches high. The top and bottom of the bracket is shaped and decorated to create the appearance of three surfboards. Also attached to the base are polyresin decorations in the likeness of flip flops, seashells and a starfish.
Permanently affixed between the top and bottom of the bracket is a picture holder that is made of acrylic plastic material. The picture holder is a sleeve that is one molded flat piece which measures 6 inches by 4 inches in the front, bends around at the top and continues downward in the back, where it also measures 6 inches by 4 inches. The sleeve is opened at the bottom and on both sides and closed on the top. A photograph can be slipped between the front and back portions of the sleeve, through the open sides. The photo will stand stationary on the bottom part of the bracket that is situated under the open bottom of the sleeve. Inserted in the sleeve is a paper sheet that measures 6 inches by 4 inches, on which is printed the words “Photo Frame.” As you requested, the sample will be returned to you.
A804475 is considered to be a composite good within the meaning of GRI 3. The polyresin components act as decorations as well as performing the subsidiary function of a stand for the acrylic picture holder, which cannot stand up without the base. However, it is the acrylic picture holder that provides the primary functions of housing, support and protection for the picture that will be displayed. Therefore, it is the opinion of this office that acrylic picture holder provides the item with the essential character within the meaning of GRI 3(b).
MT-90271B – This item is a rectangular shaped picture frame measuring 7 inches by 9 inches. The frame is composed of a paperboard base covered with a cotton woven fabric and polyester fill. There is a rectangular cutout in the center of the frame that measures approximately 4 inches by 6 inches, into which is affixed a sheet of acrylic plastic material that has the same approximate measurements.
Behind the frame is a hinged paperboard stand that allows the frame to sit on a flat surface. The hinged stand is attached to a paperboard rectangular door which also measures approximately 4 inches by 6 inches and is aligned with the acrylic sheet. The door is held in place on all four sides by clips. When the door is removed, a photo can be place behind the acrylic sheet and the door can then be replaced in position behind the photo to keep the photo in place. As you requested, the sample will be returned to you.
MT-90271B is considered to be a composite good within the meaning of GRI 3. However, no single component imparts the essential character to this item. Although the paperboard is predominant by weight and by bulk, it is the textile portion which distinguishes this item from an ordinary picture frame. Furthermore, the textile portion greatly enhances the marketability of this item. However, it is the paperboard frame which provides support and rigidity to the frame. Therefore, it is the opinion of this office that this item should be classified under the heading which occurs last in numeric order among those which equally merit consideration, under GRI 3(c).
D700076 – This item has a medium density fiberboard (MDF) frame in a shadow box form. Within the frame is a woven grass matte border that has a cutout that measures 4 inches by 6 inches in the center. The cutout has a plastic face that will protect a photo that will be inserted into the cutout through a door in the back. The door is held in place by clips and an MDF hinged stand is attached to the door. Inserted into the cutout is a paper sheet on which is printed the words “Photo Frame.” The shadow box includes 18 assorted natural shells to decorate the interior of the shadow box. As you requested, the sample will be returned to you.
The applicable subheading for D8320-46 and A804475 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 MT-90271B will be 6307.90.9889, HTSUS, which provides for other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for D700076 will be 9701.90.0000, HTSUS, which provides for…collages and similar decorative plaques; all the foregoing framed or not framed: other. The rate of duty will be free.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division