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HQ 086131

March 1,1990

CLA-2 CO:R:C:G 086131 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Leslie A. Glick, Esq.
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C. 20036-2395

RE: Picture Frames

Dear Mr. Glick:

This ruling is in response to your letter, dated December 9, 1988, on behalf of your client, Tyrone Art, Inc., requesting the proper classification of aluminum, wood, and plastic picture frames under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted for our examination.

FACTS:

The first sample is an aluminum-framed, glass covered picture assembled from the following components: pre-finished (painted or plated) extruded aluminum molding; printed picture; corrugated cardboard backing; chipboard; flat glass; L-angles and screws; wire and clips.

The second sample is a wood-framed, glass covered picture assembled from the following components: pre-shapped and wrapped particle board molding; printed picture; flat glass; corrugated cardboard backing; metal hanger; and v-staples.

The third sample is a plastic-framed, glass covered picture assembled from the following components: pre-notched, mylar-wrapped, extruded plastic border material; printed picture; flat glass; corrugated cardboard backing; and metal hanger.

In your letter, you maintain that the above products, assembled in Mexico from U.S. fabricated components, qualify for partial duty exemption under 9802.00.80, HTSUSA. Mr. Vilders of Customs Value, Special Programs and Admissibility Branch addressed this issue in HRL 555214, dated December 26, 1989.

Regarding the tariff classification of the subject articles, you posit that the pictures enclosed within the frames are "art prints" separately classifiable from the picture frames. In turn, you maintain that the aluminum, wood, and plastic picture frames are classifiable as follows: 8306.30.00, photograph, picture frames of base metal; 4414.00, wooden frames for paintings, photographs or similar articles; and 3924.9020, tableware, kitchenware, other household articles of plastics, respectively.

ISSUES:

What is the proper classification of the picture frames under the HTSUSA?

Whether the pictures qualify as "prints" separately classifiable under the HTSUSA.

LAW AND ANALYSIS:

Aluminum Picture Frame

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 8306, HTSUSA, provides for picture frames of base metal. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the HTSUSA headings. The Explanatory Note to heading 8306 indicates that frames fitted with supports or with backings of paperboard, wood or other materials remain classifiable in this particular heading. In the case of framed pictures, to determine whether the frame is to be classified separately, the Note directs us to the Explanatory Note which accompanies heading 4911.

The Explanatory Note to heading 4911 provides that:

[F]rames which are of a kind and of a value normal to the pictures...are regarded as forming part of the picture...and the whole is classified in this heading; in other cases the frames fall to be classified under their appropriate heading as articles of wood, metal, etc.

Here, the value of the subject aluminum frame is not vastly different from that of the accompanying picture. The frame and picture, therefore, must be considered as a single unit classifiable in subheading 4911.91.4040, HTSUSA.

The Explanatory Note to heading 4911 indicates that heading 4911 excludes:

Original engravings, prints and lithographs, of heading 97.02, that is, impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.

Here, the subject images are simply mass-produced printed pictures; they are not original works. Hence, they are classifiable with the frames.

Wood Picture Frame

Heading 4414, HTSUSA, provides for wooden frames for paintings, photographs, mirrors or similar articles. The Explanatory Note to heading 4414 indicates that frames remain in this heading if fitted with backs, supports, and plain glass. In the case of framed pictures, to determine whether the frame and picture should be classified separately, the Explanatory Note directs us to the Explanatory Notes to heading 4911 quoted above.

The value of the subject wooden frame is not vastly different from that of its accompanying picture. The picture appears to be a printed picture, not a print. The frame and picture, therefore, are considered to be one article classifiable in subheading 4911.91.4040.

Plastic Picture Frame

Heading 4911, HTSUSA, provides for printed matter, including printed pictures and photographs. Once again, the Explanatory Note to heading 4911 applies.

The subject plastic picture frame is of the same quality and value as the printed picture presented therein. The frame and the picture are considered to be one article classifiable in subheading 4911.91.4040, HTSUSA.

Customs oftentimes considers printed pictures as packing material unworthy of consideration when classifying accompanying picture frames. This office believes, however, that the subject pictures are being marketed with the frames. Nothing suggests that these pictures are included as models intended to be discarded then replaced by the purchaser's own picture. Each picture is firmly secured inside its respective frame. Additionally, no language of advertisement pertaining to the frames appears on the face of the pictures.

HOLDING:

The aluminum, wood, and plastic picture frames are classifiable with their accompanying pictures in subheading 4911.91.4040, HTSUSA, which provides for other printed matter, including printed pictures and photographs, other, other, other, other. The applicable rate of duty is 3.1 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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