CLA-2-96:OT:RR:NC:N4:433
Mahir Akarsu
Customs Compliance Specialist
TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of picture frames from the Philippines.
Dear Mr. Mahir:
In your letter dated April 21, 2014, you requested a tariff classification ruling. Photos were submitted.
The merchandise under consideration is identified as decorative shell covered picture frames. The picture frames consist of Capiz shells adhered to Medium-density fibreboard (MDF) bases having paperboard backings and glass pane coverings. These picture frames come in four different styles: APL201104, APL202100, APL207853, and APL209087, and are produced in four different sizes 4 by 4 inches, 4 by 6 inches, 5 by 7 inches and 8 by 10 inches.
Company information indicates that the Capiz shells cost more than the paperboard backings, MDF bases and glass panes, while the Capiz shells weigh less than the paperboard backings or MDF bases. Both the Capiz shells and glass panes weigh the same. Photos indicate that the outer front-facings of the picture frames are composed entirely of Capiz shells.
The picture frames are composed of different components (shell, wood, paper and glass) and are considered composite goods. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the Capiz shells impart the essential character to the goods, in that the decorative shells, as reflective in their cost and volume, predominate over the entire appearance of the picture frames.
The applicable subheading for the decorative shell covered picture frames will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division