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NY B88629




September 5, 1997

CLA-2-44:RR:NC:SP:230 B88629

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000

Mr. John J. St. Clair
Coconut Timber Company
22863 Beckledge Terrace
Malibu, CA 90265

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

Dear Mr. St. Clair:

In your letter dated August 10, 1997, you requested a tariff classification ruling.

The items in question are finished picture frames, each of which is said to be made of four continuous pieces of coconut timber. There will be two designs, one with a sanded face and the other with a sand-blasted face. Both types will be stained as well as sealed with urethane, and will include backing and glass.

The applicable subheading for the picture frames of both kinds 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%.

Articles which are classifiable under subheading 4414.00.0000, HTS, which are products of Fiji are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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