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February 4, 1999

CLA-2-39:RR:NC:SP:222 D86938

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a plastic photo holder from Taiwan.

Dear Ms. Balice:

In your letter dated January 4, 1999, you requested a tariff classification ruling.

The submitted sample is a photo holder, style #20305. It is not a picture frame. It is composed of plastic and metal. The top portion is designed to appear as a butterfly with a metal clip in the back to hold a photograph. The base is made with a flat bottom. The top and bottom portions are held together with strands of twisted wire that forms a metal rod. This product stands upright and measures approximately 4-1/2 inches high. The essential character of the photo holder is imparted by the plastic components.

The applicable subheading for the plastic photo holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles of plastics: other, other. 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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