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NY J88017




September 3, 2003

CLA-2-48:RR:NC:SP:234 J88017

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway--2nd floor
New York, NY 10018

RE: The tariff classification of a picture frame from Indonesia.

Dear Ms. Richardson:

In your letter dated August 11, 2003, you requested a tariff classification ruling.

A sample identified as a “leather/bamboo picture frame,” item #1306-BBB-03, was submitted for our examination and is being returned to you as requested. It is a rectangular photo frame, approximately 7¼” wide by 9¼” high by 3/8” thick, made of rigid paperboard. Its face is decorated with thin, interwoven strips of bamboo and with leather trim. The back, which is covered with textile fabric, incorporates a removable panel that allows insertion of a photo for display in a 3¼” x 5¼” opening with glass window. There is also a hinged stand attached to the back.

For tariff purposes, this article will be considered a “composite good” whose essential character is imparted by the paperboard.

Accordingly, the applicable subheading for the #1306-BBB-03 frame will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The duty rate will be 0.5%.

Articles classifiable under subheading 4823.90.8600, HTS, which are products of Indonesia may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and search for the term "GSP".

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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