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September 9, 1999

CLA-2-83:RR:NC:N1:113 E86058

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 8306.21.0000

Ms. Doris Taussig
Taussig Handels-Gmbh
Liniengasse 40
1060 Vienna, Austria

RE: The tariff classification of frame decorations from Austria

Dear Ms. Taussig:

In your letter dated August 25, 1999, you requested a tariff classification ruling.

The merchandise consists of ClicClac detachable picture frame decorations. Each ClicClac is composed of an ornament mounted on an iron frame corner. The ornaments are made of either gold-plated iron, painted iron, or nickel-plated iron. They are available three sizes and several styles, such as a butterfly, cat, horse, bow, shamrock, and heart. The ornaments and frame corners are interchangeable for use on many different picture frames.

The applicable subheading for the gold-plated iron ornaments with frame corners will be 8306.21.0000, Harmonized Tariff of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, plated with precious metal, and parts thereof. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the painted iron and nickel-plated iron ornaments with frame corners will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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