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NY L88983




December 2, 2005

CLA-2-39:RR:NC:SP:221 L88983

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000

Mr. Grant Hayward
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, Ohio 44236

RE: The tariff classification of the “Tiki Frame Kit” from China.

Dear Mr. Hayward:

In your letter dated October 31, 2005, you requested a tariff classification ruling.

A sample was provided with your letter. The Tiki Frame kit (Style 64015) consists of 30 foam plastic picture frames packaged for retail sale with 30 adhesive magnets to hang the frames, and 13 foam sheets of self-adhesive stickers to decorate the frames. These items make up a set and are classified together in the tariff provision applicable to the article that imparts the essential character of the set. The essential character is imparted by the frames. As you requested, the sample will be returned.

The applicable subheading for the Tiki Frame Kit will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof plastics: other: picture frames. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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