Recent CIT Decisions on Classification of Picture Frames and Phosphorescent Coating Materials
In Structural Industries, Inc. v. U.S., the Court of International Trade (CIT), upon remand from the Court of Appeals for the Federal Circuit (CAFC), determined that three sizes of "Euro clip" picture frames, which consist of a flat glass cover, a masonite back, and four metal clips are classifiable under HTS 4414.00.0000 (3.9%), as wooden frames for paintings, photographs, mirrors or similar objects.
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Classification of "Euro Clip" Picture Frames
(Customs had classified these items under HTS 7013.99.4000 (38%) and 7013.99.5000 (30%) as other glassware of a kind used for table, kitchen, toilet, office, etc. valued not over $0.30 each and valued over $0.30 but not over $3.00 each, respectively.)
The CIT determined that the picture frames were classifiable pursuant to General Rule of Interpretation (GRI) 3(b) and that the masonite back imparts the essential character of the Euro Clip because without the back, the Euro Clip could not perform its primary objective of displaying images on a wall. (Slip Op. 05-21, 02/15/05, available at http://www.cit.uscourts.gov/slip_op/Slip_op05/05-21.pdf)
Classification of Materials Used in Production of Phosphorescent Coatings
In USR Optonix, Inc. v. U.S., the CIT ruled on Customs' classification of two products used as material in the production of phosphorescent coatings that are applied in the manufacturing of cathode ray tubes.
The CIT ruled that Customs correctly classified P22-RE1, a white powder consisting by weight of at least 99% yttrium oxide and 1% or less of europium oxide, in HTS 2846.90.8000 (3.7%) as other compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium, etc. (Entries made prior to 1995 are classifiable in HTS 2846.90.80.)
However, with respect to P22-HCR2, a red powder comprised by weight of at least 90% yttrium oxygen sulfide and 10% or less europium oxygen sulfide and 1% or less ferrous oxide, the CIT ruled that a trial would be necessary to determine classification. (Slip Op. 05-27, dated 02/18/05, available at http://www.cit.uscourts.gov/slip_op/Slip_op05/05-27.pdf)