CLA-2-76:OT:RR:NC:N5:121
9903.01.27
Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of various gift items from Mexico
Dear Ms. Votra:
In your letter dated April 15, 2025, you requested a tariff classification ruling on various gift and tableware
items.
The first item under consideration is described as a Cocktail Beaded Napkin Box, item #2625. It is a
square-shaped aluminum napkin holder with aluminum napkin weight, and paper napkins. The article is used
to hold napkins. You indicated that the napkins are imported with the napkin box. The aluminum napkin box
contains a beaded design along the top perimeter of the box. The aluminum napkin weight is in the shape of a
martini glass. The paper napkins feature images of green olives. The item measures approximately 6.75
inches long by 2 inches wide by ½ inch deep.
The items are considered to be a composite good within the meaning of General Rule of Interpretation (GRI)
3. The cocktail beaded napkin box contains an aluminum napkin holder, an aluminum napkin weight, and
paper napkins. The aluminum accounts for the majority of the weight and bulk of the cocktail beaded napkin
box. Therefore, the aluminum imparts the essential character. In accordance with GRI 3(b), the cocktail
beaded napkin box will be classified by the aluminum component.
The applicable subheading for the Cocktail Beaded Napkin Box, item #2625 will be 7615.10.9100,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other
household articles and parts thereof, of aluminum: Table, kitchen or other household articles and parts
thereof; pot scourers and scouring or polish pads, gloves and the like: Other: Other. The rate of duty will be
3.1 percent ad valorem.
The second item under consideration is described as a Light Blue Acrylic Scallop 4x6 Frame, item #8028A.
This photo frame measures 4” x 6” and consists of an aluminum frame with a decorative acrylic scallop
around the outside of the frame and a glass plate. The frame backing and stand are made of MDF wrapped in
velvet.
The third item under consideration is described as a Blue Leather with Metal Border 5x7 Frame, item
#7002BU. This photo frame measures 5” x 7” and consists of an aluminum frame with a decorative leather
border/mat on the inside of the frame and a glass plate. The frame backing and stand are made of MDF
wrapped in velvet. You state the aluminum predominates by value and weight.
The applicable subheading for the Light Blue Acrylic Scallop 4x6 Frame, item #8028A, and Blue Leather
with Metal Border 5x7 Frame, item #7002BU will be 8306.30.0000, HTSUS, which provides for “Bells,
gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph,
picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Photograph,
picture or similar frames; mirrors; and parts thereof.” The rate of duty will be 2.7 percent ad valorem.
The fourth item under consideration is described as a Natural Linen with Dog Bone 4x6 Frame, item #9026.
This photo frame measures 4” x 6” and is constructed of medium density fiberboard (MDF) covered with
beige cotton fabric. A small aluminum bone decoration is attached to the front at the bottom. A glass insert
covers the front, and an MDF stand is mounted to the back.
The frame, item #9026, is a composite article of MDF, textile and aluminum. The essential character of the
frame is the MDF, which provides the entire structure of the frame and overwhelmingly predominates by
both value and weight, per your submitted figures. The plain textile and small dog bone of metal do not lend
such overwhelming visual appeal to overcome the importance of the MDF frame underneath.
The applicable subheading for the Natural Linen with Dog Bone 4x6 Frame, item #9026, will be
4414.90.0000, HTSUS, which provides for “Wooden frames for paintings, photographs, mirrors or similar
objects: Other.” The column one, general rate of duty is 3.9 percent ad valorem.
The fifth item under consideration is described as a Pearled Cake Server Set, item #2321. It consists of a cake
knife and server. Per the supplied weblink, they are both made of stainless steel and feature aluminum
handles that are shaped to look like a string of pearls. We find this set to be similar to the one classified in
New York ruling J83743, dated May 7, 2003, and we will classify this one in the same manner.
The applicable subheading for the Pearled Cake Server Set, item #2321, will be 8215.20.0000, HTSUS,
which provides for "Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and
similar kitchen or tableware; and base metal parts thereof: Other sets of assorted articles.”
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of
duty. The cake server, classified in subheading 8215.99.5000, HTSUS, is dutiable at 5.3 percent, which
provides the highest rate. The complete tariff classification for this set will be 8215.20.0000 / 8215.99.5000.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e., 9903.01.01, in addition to subheading 7615.10.9100,
8306.30.0000, 4414.90.0000, or 8215.20.0000 / 8215.99.5000, HTSUS, listed above. Articles that are entered
free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)),
including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the
HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.01. If your
product is entered duty free as originating under the USMCA, you must report heading 9903.01.04, HTSUS,
in addition to subheading 7615.10.9100, 8306.30.0000, 4414.90.0000, or 8215.20.0000 / 8215.99.5000,
HTSUS.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your products fall within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.27, in addition to subheading 7615.10.9100, 8306.30.0000, 4414.90.0000, or
8215.20.0000 / 8215.99.5000, HTSUS, listed above.
Please be advised that the Cocktail Beaded Napkin Box, item #2625 from Mexico may be subject to
antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD
orders are issued by the Enforcement and Compliance office in the International Trade Administration of the
Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and
Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on ?Contact Us?).
For your information, you can view a list of current AD/CVD cases at the United States International Trade
Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search
AD/CVD deposit and liquidation messages using CBP?s AD/CVD Search tool at
https://aceservices.cbp.dhs.gov/adcvdweb.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division