CLA-2-44:OT:RR:NC:4:234
Ms. Kimberly Howard
Mark Feldstein and Associates, Inc.
6500 Weatherfield Court
Maumee, OH 43537
RE: The tariff classification of Picture Frames and Plaques from China
Dear Ms. Howard:
In your letter, dated September 27, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on December 2, 2016. The ruling was requested on picture frames and decorative plaques, items BC10312B and BC10328B. A sample of each was provided for our review and will be retained for reference.
Item BC10312B consists of four rectangular plastic picture frames packaged together for retail sale with a wooden plaque bearing an inspirational saying. The frames are constructed of plastic with a back of medium density fiberboard (MDF) and glass cover to protect the photo. Two of the frames measure approximately 6” x 8” and two measure approximately 7” x 9.” Each has a kick-stand mounted to the back for displaying on a shelf or table. A metal hanger is included for wall hanging.
The plaque is constructed of MDF and measures approximately 11.5”W x 5”H. Paper is adhered to the MDF on which is printed, via offset printing, the words, “Believe with God all things are possible.” A jute rope allows for hanging.
Item BC10328B consists of four rectangular wooden picture frames packaged together for retail sale with a wooden plaque bearing an inspirational saying. The frames are constructed of MDF which has been covered with paper printed to resemble natural wood grain. Glass covers the front to protect the photo. Two of the frames measure approximately 6” x 8” and two measure approximately 7” x 9.” A kick-stand mounted to the back allows for displaying on a shelf or table. A metal hanger is included for wall hanging.
The plaque is constructed of MDF and measures approximately 11.5”W x 5”H. Paper is adhered to the MDF on which is printed, via offset printing, the words, “Love makes our house a home” on faux wood grain pattern. A jute rope allows for hanging.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character.
Items BC10312B and BC10328B consist of multiple articles classifiable under separate headings. They are packaged together for retail sale. However, the frames and plaques are not put together to meet a particular need or carry out a specific activity. While the frames are designed to hold and display photographs, the plaques are designed to convey an inspirational message and be used as general household décor. This office does not consider items BC10312B and BC10328B to be sets for tariff classification purposes. The individual components will be classified separately.
The applicable subheading for the plastic picture frames will be 3924.90.2000, HTSUS, which provides for Other household articles…of plastic: Other: Picture frames. The rate of duty will be 3.4% ad valorem.
The applicable subheading for the wooden picture frames will be 4414.00.0000, HTSUS, which provides for Wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9% ad valorem.
The applicable subheading for the wooden plaques will be 4911.91.4040, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: 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 the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division