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NY I89273

December 30, 2002



TARIFF NO.: 9701.90.0000

Joseph Stinson
Director of Import Administration
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of decorative plaques from China.

Dear Mr. Stinson:

In your letter dated December 6, 2002, you requested a tariff classification ruling.

The submitted sample, item number Y392945, depicts a nautical scene on a wooden plaque. Ceramic seashells, an anchor of clay, and a rope are mounted with wire to the background of the plaque. The decorative plaque measures approximately 6 1/2” X 8”, and has a depth of about an inch. Your letter states another nautical style will be imported (sample not included) that will be the same size and material, but instead of the anchor, it will feature a nautical steering wheel.

Your sample has been retained for official purposes.

The applicable subheading for the decorative plaques will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings, and pastels executed entirely by hand, other than drawings of 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed. The applicable duty rate will be free.

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 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.


John M. Regan
Service Port Director
Cleveland, Ohio

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