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NY I82568





June 12, 2002

CLA-2-44:RR:NC:SP:230 I82568

CATEGORY: CLASSIFICATION

TARIFF NO.: 4414.00.0000; 4420.90.8000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of wooden picture frames and household receptacles from China.

Dear Mrs. Fair:

In your letter dated May 23, 2002, you requested a tariff classification ruling. Although samples and product dimensions were not provided, photos of the items in question, together with material/composition information, accompanied your inquiry and are sufficient for classification purposes.

You state that the subject goods will be imported and sold to consumers only during the period prior to the July 4th holiday. You therefore assert that they should be classified as “festive articles” in heading 9505 of the Harmonized Tariff Schedule of the United States (HTS). We find, however, that the items are not limited to use during a single holiday, and in fact may be utilized year-round.

Item #929546 (Y23178) is a rectangular wooden photo frame designed to be placed on a desk or the like. It is offered in two styles, which differ only in terms of variations in the decorative stars-and-stripes/USA design painted on them.

Item #929547 (Y23179) is a house-shaped wooden photo frame designed to be placed on a desk or the like. It is decorated with a flag/USA motif.

The applicable subheading for items 929546 and 929547 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 3.9%.

Item #929555 (Y27728) is a cube-shaped wooden container, open at the top, with an arching wire handle. It is offered in two styles that differ only in the design of the red, white and blue motifs painted on the wooden panels making up the product. The article appears to be suitable for placement on a table, mantle or the like as a holder for miscellaneous small household items.

Item #929551 (Y27672) is an open wooden basket with an arching wire handle. The ends of the basket are made of heart-shaped wooden panels decorated with stars and stripes. The sides are composed of what appear to be parallel, rigid wooden slats spaced slightly apart from one another. The article appears to be suitable for placement on a table, mantle or the like as a holder for miscellaneous small household items.

Item #929558 (Y28378RA) appears to be a small wooden platform or stand upon which knickknacks or the like might be displayed. It features four stubby legs and, at the rear, an upright painted wooden sign reading “USA.” The product is apparently designed to be placed on a shelf, table, mantle or the like.

The applicable subheading for items 929555, 929551 and 929558 will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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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