United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N023163 - NY N023242 > NY N023214

Previous Ruling Next Ruling
NY N023214




March 7, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic photo frame with attached magnet from China

Dear Mr. Crago:

In your letter dated February 12, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Christmas Photoframe Ornament, item number A075CA04520. This photo frame is made of polyresin and has no agglomerated stone content. Affixed to the back of this item is a flexible magnet. The photo frame stands 4” in height. It will be sold in twelve assorted designs as follows: snowman (2 different designs), bell, Santa, snowflake, teddy bear, Christmas tree, wreath, penguin, stocking, angel and reindeer. Each of these twelve designs will be sold separately.

You have stated that a small loop is attached to the top of each photo frame so that each can be hung on a Christmas tree. You have also stated that this item is intended for sale “during and for the Christmas holiday”. Furthermore, you have asked “whether this object is classifiable as a festive Christmas tree ornament under Chapter 95, if it is classifiable as a plastic photo frame under Chapter 39 or a magnet article under Chapter 85.”

Note 1(k) to Chapter 95 excludes from classification in that chapter, parts of general use, as defined in note 2 to section XV, of base metal or similar goods of plastics. Note 2 (c) to section XV defines the expression “parts of general use” as including frames of 8306. Among other articles, heading 8306 provides for “photograph, picture or similar frames, of base metal”. Since the photo frames in the instant case are “similar goods of plastics”, these items are excluded from classification in Chapter 95. See Headquarters Ruling Letter 962454 dated August 28, 2002.

This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The photo frame is the component which fulfills the function of the article. It houses a photograph for display. The magnet merely allows the photo frame to be secured onto metal objects, such as a refrigerator. Moreover, even if the magnet were removed, the photo frame would still perform its function of displaying a photograph. Therefore, it is the opinion of this office that the plastic photo frame provides this item with the essential character, within the meaning of GRI 3(b).

The applicable subheading for item number A075CA04520 will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: