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NY N027772




May 19, 2008

CLA-2-39:OT:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Jean Chao
Smartparts, Inc.
29J Commerce Way
Totowa, NJ 07512

RE: The tariff classification of a plastic stand for a digital picture frame from China.

Dear Ms. Chow:

In your letter dated May 6, 2008, you requested a tariff classification ruling.

A photograph was provided with your letter. The plastic stand is designed to be attached to the back of a digital picture frame to allow the frame to stand, much like an easel. It will be imported separately from the digital picture frame. You suggest that the plastic stand is classified as a part for the digital picture frame. However, the stand is considered an accessory, rather than a part, for the digital picture frame, and the provision in which digital picture frames is classified does not encompass accessories.

The applicable subheading for the plastic stand will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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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