CLA-2-95:OT:RR:NC:N4:425
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a two ornaments and a picture frame from China.
Dear Ms. Aldinger:
In your letter dated May 2, 2013, you requested a tariff classification ruling.
You submitted samples of what you refer to as a “Hanukkah Ornament Assortment”, identified as item number 9018901, which consists of metal ornaments in the shape of a Dreidel and a menorah, respectively, and a Baby’s First Hanukkah 2013 Picture Frame. The Dreidel ornament is inscribed with Hebrew letters and measures approximately 3-1/4” in height by 2” in width. It has a loop at the top for hanging. The menorah ornament is decorated with a Star of David and the words “Happy Hanukkah” at its base. It measures approximately 2-5/8” in height by 3-1/4” in width, and has a loop at the top for hanging.
The Baby’s First Hanukkah 2013 Picture Frame is a functional, oval shaped base metal picture frame that measures approximately 3” in height by 2-1/4” in width. The frame is decorated with several depictions of the Star of David and the words, “Baby’s First Hanukkah 2013.” The picture frame has a plastic “pane” in front that covers the photograph and a clasp in back to secure the photograph memento. The top of the frame has a loop for hanging the keepsake throughout the year in remembrance of the occasion. Picture frames of base metal are considered parts of general use for tariff purposes. Note 1(k) to Chapter 95 excludes parts of general use of base metal or similar goods of plastic from classification in Chapter 95.
The applicable subheading for the Dreidel ornament and the menorah ornament will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Baby’s First Hanukkah Picture Frame will be 8306.30.0000 HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal…photograph, picture or similar frames, of base metal…photograph, picture or similar frames; mirrors and parts thereof.” The rate of duty will be 2.7 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 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division