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NY N004121




December 21, 2006

CLA-2-96:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9601.90.2000

Mr. Brian J. White
Williams-Sonoma, Inc.
3250 Van Ness Avenue
San Francisco, CA 94109

RE: The tariff classification of Mother-of-Pearl Picture Frames from China and Mother-of-Pearl Accessory Boxes from the Philippines.

Dear Mr. White:

In your letter dated November 17, 2006, you requested a tariff classification ruling.

The merchandise under consideration consists of Mother-of-Pearl Picture Frames and Mother-of-Pearl Accessory Boxes, which will be retailed through Pottery Barn retail stores in the U.S. and Canada. The picture frames are composed of black lip Mother of Pearl, glass, hardware and backing, and wood. The accessory boxes are made of black lip Mother of Pearl and wood. The style numbers are as follows:

8732737 – 4” x 6” Mother of Pearl Picture Frame 8732745 – 4” x 4” Mother of Pearl Picture Frame 5732752 – 5” x 7” Mother of Pearl Picture Frame 5732760 – 8” x 10” Mother of Pearl Picture Frame

8896268 – Mother of Pearl Boxes: Small
8896250 – Mother of Pearl Boxes: Medium

You have submitted one sample of the 4” x 6” picture frame and one sample of the small accessory box, as well as percentage of cost breakdowns for each component.

The subject picture frames and accessory boxes are composed of different components and are considered composite goods. Regarding the essential character of the items, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In each case, the Mother of Pearl imparts the essential character to the good.

Your samples are being returned as requested.   

The applicable subheading for the above described Mother-of-Pearl picture frames and Mother-of-Pearl accessory boxes will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” The rate of duty will be Free.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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