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NY B86930




July 11, 1997

CLA-2-44:RR:NC:SP:230 B86930

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000

Mr. Eric Jones
C-Air International, Inc.
11222 S. La Cienega Blvd., Suite 100
Inglewood, California 90304

RE: The tariff classification of wooden picture frames from China.

Dear Mr. Jones:

In your letter dated June 20, 1997, on behalf of OMT Inc. (Gardena, CA), you requested a tariff classification ruling. A sample was submitted and is being returned to you as requested. It is a rectangular photo frame made of wood fiberboard that has been completely covered with "dyed 100% nylon taffeta flocking woven fabric." The frame has outer dimensions of 6 1/4" x 8 1/4" and a display area (incorporating a glass "window") measuring 3 3/4" x 5 1/2". The corners of the frame's face are decorated with small metal ornaments. The back of the item features a flip-open "door" and a hinged stand. The essential character of the overall product is imparted by the wood fiberboard, which gives the article its shape and function.

The applicable subheading for the above-described picture frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 4.7%.

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 Paul Garretto, at (212) 466-5779.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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