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NY A86794




September 3, 1996

CLA-2-44:RR:NC:GI:230 A86794

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000

Ms. Rose Althoff
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a wooden frame with printed picture, from Thailand.

Dear Ms. Althoff:

In your letter dated August 15, 1996, you requested a tariff classification ruling.

A sample identified as item 19850-6, "Fruit Pattern Wall Print," was submitted and will be retained for reference. It is a 6" x 8 1/2" wooden frame which displays (behind its glass "window") a printed picture of pears, captioned with the phrase, "Reap rich harvest that love hath sown." The picture is printed on a 3 5/8" x 6 3/8" slip of paper.

In addition to an attached metal hanger, the back of the frame features a wooden panel which can be easily removed after turning three rotatable metal tabs which hold it in place. The slip of paper bearing the picture can then be removed/replaced without difficulty.

Although this article will evidently be marketed as a framed print to be used as a decorative wall accessory, you note that both the value and the weight of the printed paper are virtually nil in relation to the other materials. Considering that fact, together with the ease of replacing the picture, we find that the frame imparts the essential character of the overall product.

Accordingly, the applicable subheading for the above-described item 19850-6 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 5.2%.

Effective October 1, 1996, articles classifiable under subheading 4414.00.0000, HTS, which are products of Thailand will be 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,

Roger J. Silvestri

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