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NY N021916




February 8, 2008

CLA-2-48:OT:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6700

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of paper picture frames from China

Dear Ms. Freese:

In your letter dated January 8, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

A sample designated as item #921414 was submitted. It is made of a single sheet of heavy, stiff paper which has been cut, scored, glued and folded so as to form a picture frame. The frame is embellished with foil and embossing and has a ribbon that can be used to hang it on a tree as an ornament. The frame measures approximately 2 7/8 inches X 3 3/4 inches with a window for the photo that measures 1 5/8 inches X 2 1/2 inches. The picture can be inserted from the side opening at the back of the frame. It has a back panel that is blank. This is a composite good and the picture frame is the essential character.

The applicable subheading for the picture frame will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of coated paper or paperboard. 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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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