CLA-2-83:RR:NC:MM:113 D84489
Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of photograph frames from India
Dear Ms. Clarke:
In your letter dated November 12, 1998, you requested a
tariff classification ruling.
The merchandise consists of four styles of photograph frames
made of painted base metal. They include a 4 by 6-inch frame
(item number 12897), a 5 by 7-inch frame (item number 12898), a
5-inch square frame (item number 12896), and a round frame with a
5-inch diameter (item number 12896).
The applicable subheading for the frames will be
8306.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for photograph, picture or similar frames,
of base metal. The rate of duty will be 3.2 percent ad valorem.
Articles classifiable under subheading 8306.30.0000, HTS,
which are products of India are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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 James
Smyth at 212-466-2084.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division