United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I80267 - NY I80332 > NY I80327

Previous Ruling Next Ruling
NY I80327

April 9, 2002

CLA-2-97:RR:NC:SP:233 I80327


TARIFF NO.: 9701.90.0000

Mr. John deBoer
Wal-Mart Stores, Inc.
601 North Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a Bear Shadow Box from China

Dear Mr. deBoer:

In your letter dated March 26, 2002, you requested a tariff classification ruling.

The submitted sample, style number DIFIG202, is a Bear Shadow Box consisting of a wood fiberboard box measuring 7 ¼” in width by 5” in height by 2 ½” in depth. Mounted to the inside of the box are a 3 ½” tall teddy bear, a portion of a picket fence, a ceramic watering can, and flower pots. The display is enclosed in a finished wooden frame with a glass window. A plaque mounted to the lower portion of the frame reads “100th Anniversary of the Teddy Bear 1902-2002.”

Your sample has been retained for official purposes.

The applicable subheading for the Bear Shadow Box will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the forgoing framed or not framed: Other. The duty rate will be free. 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: