APP-6-CO:G09

Ms. Leigh Wang
Customs Compliance Administrator
The Disney Store, Incorporated
101 North Brand Boulevard, Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of plastic picture frames with magnetic backings from China

Dear Ms. Wang:

In your letter of February 14, 2001, to the Customs office in New York, you requested a tariff classification ruling for plastic frames with magnetic backing. The samples submitted show that the plastic frames are molded into various Disney scenes.

As you suggested, the applicable subheading for the above described items will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for . . . other household articles and toilet articles, of plastics . . . Picture frames. The rate of duty will be 3.4% ad valorem.

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.

Sincerely,

Angela E. Ryan
Port Director
Detroit