NY 865249: The tariff classification of a wooden photo frame and boxfrom 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 865249
                                   August 01, 1991



CLA-2-44:S:N:N1:230 865249  

CATEGORY:  Classification

TARIFF NO.: 4420.90.4000

Ms. Elizabeth Black
J. F. Moran Co., Inc.
One Mass Tech Center, Suite 216S
Logan International Airport
East Boston, MA  02128

RE:  The tariff classification of a wooden photo frame and box
from Taiwan

Dear Ms. Black:

     In your letter dated July 15, 1991 you requested a tariff
classification ruling on behalf of the importer, M. W. Carr Co.,
Inc.         
     
     A sample of the article to be classified was submitted.  The
article is a combination or composite article consisting of a box
having a photo frame for a lid.  The frame and the box are made
of wood.  The frame has a glass cover and a cardboard backing. 
The frame is hinged to the box on one side and latched on the
other side.  The inside of the box is covered with flock coated
paper, which is not considered a textile fabric.  Overall the
article measures approximately six inches wide by six inches long
by two inches deep.  The article is sold as a photo storage or
shadow display box.  It can be used as a storage box or a display
box on a table.  It can also be used as a frame for a single
picture or for three-dimensional memorabilia when the backing of
the frame is removed.

     The composite article is both equally a frame and a box. 
The essential character cannot be determined.  In accordance with
General Rule of Interpretation 3 (c), Harmonized Tariff Schedule
of the United States (HTS), classification will be under the
heading which occurs last in numerical order.  The competing
headings are 4414 for the frame and 4420 for the box.  

     The applicable subheading for the composite frame and box
will be 4420.90.4000, HTS, which provides for jewelry boxes,
silverware chests, cigar and cigarette boxes, microscope cases,
tool or utensil cases and similar boxes, cases and chests, all
the foregoing of wood; other; not lined with textile fabrics. 
The rate of duty will be 6.7 percent ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                   Sincerely,


                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport