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NY 818620




February 15, 1996

CLA-2-85:R:N1:108 818620

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0080

Ms. Mary King
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood. Tennessee 37027

RE: The tariff classification of recording picture frame from Taiwan.

Dear Ms. King:

In your letter dated January 12, 1996, you requested a classification ruling.

The recording picture frame is a composite article that prima facie appears to be classified under two headings--3926 and 8520. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article.

GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. We have concluded that the picture frame and the recording and playback functions are equally essential components of the recording picture frame and neither the picture frame nor recording/playback functions imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b).

GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration."

Accordingly, the applicable HTS subheading for the recording picture frame will be 8520.90.0080, which provides for other magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device....other. The rate of duty will be 2.3 percent 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. If you have any questions regarding the ruling, contact the office of the National Import Specialist at 212-466-5672.

Sincerely,

Roger J. Silvestri
Director

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