CLA-2-39:OT:RR:NC:N4:422
Mr. Timothy W. Rubiera
Nielsen Bainbridge Group
12303 Technology Blvd.
Suite 950
Austin, TX 78727
RE: The tariff classification of a plastic photo and tassel frame from China
Dear Mr. Rubiera:
In your letter that was received in this office on August 1, 2016, you requested a tariff classification ruling.
The submitted sample is identified as a Graduation Tassel Frame, part number BB15FP1597. This item is a picture frame in the form of a box that is designed to display a graduation photograph and a tassel from a graduation ceremony. The item measures approximately 111/8” by 111/8”, the perimeter of which is surrounded by a frame that is made of black plastic material. The front panel of the box is made of glass and the black plastic frame also surrounds the front perimeter of the glass, thereby forming a frame for the photo and tassel that will be displayed in the box.
Behind the glass pane are two individual layers of pressed paper pulp matting. The front layer is white in color and the back layer is black in color. Each of the two layers has two cutouts. The white front layer has a cutout on the left side that measures approximately 5” by 67/8” and another cutout on the right side that measures approximately 17/8” by 6 7/8”. The black back layer has a cutout on the left side that measures approximately 4½” by 63/8” and another cutout on the right side that measures approximately 13/8” by 63/8”. The cutouts on the left side of the two layers are aligned with each other and the cutouts on the right side of the two layers are also aligned with each other.
Behind the black matting is a square spacer that is made of medium density fiberboard (MDF) and is completely open in the middle, as the MDF is designed to maintain a depth between the front glass and the back of the item, to allow for a tassel to hang freely within the box. The spacer merely forms a perimeter, as it measures approximately ¼” in height around all four sides and has a depth that measures approximately ¾”. A steel eye-hook is screwed into the interior surface of the top of the spacer to facilitate the hanging of the tassel, which will be visible from the front of the item through the glass and the two cutouts on the right side of each of the two layers of matting.
Situated behind the spacer is another layer of paperboard that functions as a liner and situated behind that layer is the MDF backing of the entire item, which has six metal slide clips attached to the external surface that hold the backing in place. The black plastic frame also surrounds the perimeter of the backing and attached to the top of that plastic perimeter is a saw-tooth hanger that facilitates the hanging of the entire item.
The purchaser can tape the graduation photo to the back of the left cutout of the second layer of matting, so that the photo will be visible through the pane of glass of the front of the item. Mounting the photo in this fashion, enables the two layers of matting with the slightly different cutout measurements to create a beveled decorative appearance around the photo. The purchaser also has the option of taping the photo to the front of the liner which is behind the spacer, thereby creating an appearance that the photo is floating behind the matting that is spaced in front of the photo.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic frame surrounds and supports the glass, the two layers of matting, the spacer, the liner and the back of the item, thereby providing a frame for the photo that will be mounted within the box. The function of the box that enables a tassel to be displayed plays a subordinate role as the tassel will merely be an embellishment to highlight the event captured in the photo. Therefore, it is the opinion of this office that the plastic frame, which functions as a picture frame, provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for part number BB15FP1597 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.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division