CLA-2-48:OT:RR:NC:N5:130
Ms. Krista Fedon
OOLY, LLC
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of paperboard picture frame kit from China
Dear Ms. Fedon:
In your letter, dated August 7, 2025, you requested a binding tariff classification ruling. The ruling was
requested for a paperboard picture frame kit. Product information and photos were submitted for our review.
The product under consideration is a paperboard picture frame kit. The kit consists of die-cut paperboard
circles to which die-cut paperboard petals are affixed. The paperboard pieces each have an adhesive piece on
the back for assembly with the other paperboard pieces. When assembled, the frame is like a sunflower with
a ring of small petals superimposed over a ring of medium petals, and both superimposed over a ring of large
petals. In the center is an open circle for inserting a photo. The kit comes with two sheets of printed stickers
with positive words, like “adventurous”, “brave”, and “strong”. There are enough stickers to apply to each of
the 64 petals. The paperboard is coated. A plastic hanger and grosgrain ribbon are included to hang the
frame on the wall. The kit comes packaged together for retail sale and is marketed as a child’s craft activity.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term
"goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are,
prima facie, classifiable in different headings; (b) consist of articles put up 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component
which gives them their essential character, which may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of
the article.
The kit does consist of articles that are classifiable in different headings, and the goods are put up together as
a retail set for making a picture frame. Therefore, we agree that the picture frame kit is a set for retail sale.
The unassembled paperboard picture frame imparts the essential character of the set.
The applicable subheading for the paperboard picture frame kit will be 4823.90.6700, HTSUS, which
provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape;
other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other:
Other: Of coated paper or paperboard: Other. The rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 subheading, 9903.01.24, in addition
to subheading 4823.90.6700, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from
Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. 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 the time of entry, you
must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheading 4823.90.6700, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4823.90.6700, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.03, in addition to subheading 4823.90.6700, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division