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NY J82955

April 8, 2003

CLA-2-97:RR:NC:SP:233 J82955


TARIFF NO.: 9701.90.0000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

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

Dear Ms. Richardson:

In your letter dated March 31, 2003, you requested a tariff classification ruling.

The submitted sample is a shadow box made of wood measuring 7” x 4” x 1¼”. The front of the box has an opening with a ¾” frame. Contained in the shadow box are sand, seashells, wooden decorative items and polyresin decorative items depicting a beach scene. The opening of the box is covered by a clear rectangle of glass measuring 5½” x 2¼”. The item is designed for a wall decoration. A metal hook is attached to the back of the box for hanging.

Your sample is being retained for official purposes.

The applicable subheading for the shadow box will be 9701.90.0000, 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.” 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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