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NY I87926

October 30, 2002

CLA-2-97:RR:NC:SP:233 I87926


TARIFF NO.: 9701.90.0000

Mrs. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a shadow box from China.

Dear Mrs. Fair:

In your letter dated October 25, 2002, you requested a tariff classification ruling.

The submitted sample, Item #930566 – SB Nautical Shadow Box, consists of a shadow box made of wood measuring 12” x 8 ¾” x 2 ½’. The front of the box has an opening with a 1 ¼” frame. Inside the shadow box there are wood cut articles with a nautical theme, attached by staples or glue. The opening of the box is covered by a clear rectangle of glass measuring 9 ¾” x 6 ½”. The item is designed for a wall decoration. A metal triangular hook is attached to the back of the box for hanging. The shadow box will come in two styles.

Your sample is being retained for official purposes.

The applicable subheading for the 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 foregoing framed or not framed: Other.” The rate of duty 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

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