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NY H87027




January 24, 2002

CLA-2-44:RR:NC:2:230 H87027

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000; 7018.10.5000

Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a wooden picture frame with “seaglass” from India

Dear Ms. Greener:

In your letter dated December 24, 2001 you requested a tariff classification ruling.

The ruling was requested on your item number 074-2266, referred to as a “seaglass” frame. A sample of the product was submitted and will be returned to you as you requested.

The sample is a white painted wooden picture frame with two glass panels in front. The glass panels are arranged parallel to each other with a ¾ inch space between them. The space is designed to hold loose small decorative articles. Behind the glass panels are a fabric covered paper mat with a 3-1/2” by 5-1/2” opening for a photograph or picture, a paper backing with cotton fibers and a wood fiberboard back with four clips and two hangers.

Shipped together with the frame is a wrapped packet of “seaglass.” The “seaglass” consists of small irregular shaped pieces of glass colored white, teal, purple and green. The glass resembles small rocks that have been smoothed by ocean waves.

You explained in a telephone conversation that the frame and glass will be repacked or manipulated after importation by Eddie Bauer store associates before being sold to the consumer. The employees will open the frame and the glass panels and remove the packet of “seaglass.” The packet will be opened and the pieces of glass will be distributed loosely between the glass panels. The frame will be assembled together again and sold in this condition at retail. The picture frame is designed this way so that the “seaglass” will decorate the bottom of the frame regardless of which way the consumer decides to hang the picture.

The picture frame with “seaglass” is similar to the wooden picture frame with seashells previously imported by your company and for which a classification ruling, NY G83221, was issued on October 25, 2000. The circumstances were similar, in that the seashells were repacked or manipulated prior to being sold at retail. The picture frame and the seashells were classified separately. Similarly, the subject picture frame and the “seaglass” will be classified separately.

The applicable subheading for the wooden picture frame will be 4414.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden frames for paintings, photographs, mirrors or similar objects. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the “seaglass” will be 7018.10.5000, HTSUSA, which provides for glass beads, imitation precious or semiprecious stones and similar glass smallwares; other. The duty rate will be free.

Articles classifiable under subheading 4414.00.0000, HTSUSA, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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