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NY D83856




December 2, 1998

CLA-2-39:RR:NC:SP:222 D83856

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000

Ms. Lisa Peterson
Midwest of Cannon Falls
P. O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a plastic picture frame from China.

Dear Ms. Peterson:

In your letter dated October 28, 1998, you requested a tariff classification ruling.

The submitted sample is identified as item #32336-6, Footloose Baby Shoes photo frame. This product is composed of two parts. The base is designed as a pair of baby shoes resting on a stand. The shoes and stand are composed of resin material. The picture frame is made of clear plastic. Three sides of the picture frame are opened so a photograph can be inserted. The stand has a slot behind the shoes where the picture frame fits into and remain in an upright position. The essential character of this item is imparted by the plastic frame.

The applicable subheading for the plastic picture frame will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other: picture frames. The rate of duty will be 3.4 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 National Import Specialist Alice Masterson at 212-466-5892.

Sincerely,

Robert B. Swierupski
Director,

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