NY a86111: The tariff classification of a picture frame from Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            NY A86111

                         August 15, 1996

CLA-2-83:RR:NC:GI:113 A86111 

CATEGORY:   Classification

TARIFF NO.: 8306.30.0000 

Ms. Joanne Balice
CBI Distributing Corporation
2400 W. Central Road
Hoffman Estates, IL 60195

RE:  The tariff classification of a picture frame from Taiwan

Dear Ms. Balice:  

     In your letter dated August 7, 1996, you requested a tariff
classification ruling.

     The merchandise is a round, pewter frame with a small magnet
attached to its back.  It is decorated with flowers, potted
plants, and a bow.  The frame measures approximately 2 inches in
diameter, and will be used to display a small photograph.  The
magnet allows the picture frame to be placed on a metallic
surface, such as a refrigerator. It is the opinion of this office
that the principal function of this item is to display a
photograph, and that the frame gives it its essential character.

     The applicable subheading for the pewter frame will be
8306.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for photograph, picture or similar frames,
of base metal.  The rate of duty will be 4.3 percent ad valorem.  

     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 James
Smyth at 212-466-2084.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division