NY a85998: The tariff classification and country of origin marking of picture frame moldings from China, Hong Kong, Indonesia or the Philippines

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 A85998

                         August 20, 1996

CLA-2-44:RR:NC:GI:230 A85998  

CATEGORY:      Classification

TARIFF NO.:    4421.90.9840

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX  75261 

RE:  The tariff classification and country of origin marking of
     picture frame moldings from China, Hong Kong, Indonesia or
     the Philippines

Dear Ms. Wood:

     In your letter which was received on July 24, 1996, you
requested a tariff classification ruling and a country of origin
marking ruling.  The request was made on behalf of Greco Frame
and Supply, Inc.

     A sample of the product to be imported was submitted.  It
consists of a picture frame molding approximately 1-1/2 inches
wide by 3/4 inch thick.  It has a uniform profile throughout its
length.  It is stated to be finished with a stain, lacquer, paint
and gesso.  The same profile molding will be imported from
different manufacturers in China, Hong Kong, Indonesia and the
Philippines.  The moldings will be imported in 8 to 12 feet
lengths and will be blunt or square cut at the ends.

     After importation the moldings will be miter cut to various
sizes and made into picture frames.  A sample of a completed
frame with a cardboard backing and a glass front was submitted.

     The applicable subheading for the stained and lacquered
picture frame moldings as represented by the sample will be
4421.90.9840, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other articles of wood. 
The duty rate will be 4.4 percent ad valorem.

     Articles classifiable under subheading 4421.90.9840, HTSUSA,
which are products of Indonesia or the Philippines are entitled
to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable regulations
if the GSP is renewed.



     The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted, every
article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly
and permanently as the nature of the article (or its container)
will permit, in such a manner as to indicate to the ultimate
purchaser in the U.S. the English name of the country of origin
of the article.

     Part 134, Customs Regulations (19 CFR Part 134), implements
the country of origin marking requirements and exceptions of 19
U.S.C. 1304.  Section 134.1(d), Customs Regulations (19 CFR
134.1(d)), defines the ultimate purchaser as generally the last
person in the U.S. who will receive the article in the form in
which it was imported.  Section 134.1(d)(1) states that if an
imported article will be used in manufacture, the manufacturer
may be the ultimate purchaser if he subjects the imported article
to a process which results in a substantial transformation of the
article.  In such circumstances, the imported article is excepted
from marking and only the outermost container is required to be
marked.  See, 19 CFR 134.35.

     In this case, the imported picture frame moldings are
substantially transformed as a result of the U.S. processing, and
therefore the U.S. manufacturer is the ultimate purchaser of the
imported moldings.  Under 19 CFR 134.35 only the containers which
reach the ultimate purchaser are required to be marked with the
respective country of origin.

     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 Paul
Garretto at 212-466-5779.


                                        Sincerely,





                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division