NY 0865249 - The tariff classification of a wooden photo frame and box from Taiwan - United States International Trade Commision Rulings

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NY 865249
August 01, 1991

CLA-2-44:S:N:N1:230 865249

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4000

Ms. Elizabeth Black
J. F. Moran Co., Inc.
One Mass Tech Center, Suite 216S
Logan International Airport
East Boston, MA 02128

RE: The tariff classification of a wooden photo frame and box from Taiwan

Dear Ms. Black:

In your letter dated July 15, 1991 you requested a tariff classification ruling on behalf of the importer, M. W. Carr Co., Inc.

A sample of the article to be classified was submitted. The article is a combination or composite article consisting of a box having a photo frame for a lid. The frame and the box are made of wood. The frame has a glass cover and a cardboard backing. The frame is hinged to the box on one side and latched on the other side. The inside of the box is covered with flock coated paper, which is not considered a textile fabric. Overall the article measures approximately six inches wide by six inches long by two inches deep. The article is sold as a photo storage or shadow display box. It can be used as a storage box or a display box on a table. It can also be used as a frame for a single picture or for three-dimensional memorabilia when the backing of the frame is removed.

The composite article is both equally a frame and a box. The essential character cannot be determined. In accordance with General Rule of Interpretation 3 (c), Harmonized Tariff Schedule of the United States (HTS), classification will be under the heading which occurs last in numerical order. The competing headings are 4414 for the frame and 4420 for the box.

The applicable subheading for the composite frame and box will be 4420.90.4000, HTS, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other; not lined with textile fabrics. The rate of duty will be 6.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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