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NY J83765

April 29, 2003

CLA-2-97:RR:NC:SP:233 J83765


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, on behalf of Bed Bath & Beyond, you requested a tariff classification ruling.

The submitted sample, Vendor Item #110029abc, is a shadow box made of wood measuring 10 1/2” x 7 1/2” x 1 3/4”. The front of the box has an opening with a 3/4” frame. Inside the shadow box are three flower pot facades made of plastic resin, each with a manmade fiber flower with a plastic stem that protrudes through the top of the box. The opening of the box is covered by a clear rectangle of glass measuring 8 3/4” x 5 1/2”. The item is designed for a wall decoration. Two metal hooks are attached to the back of the box for hanging.

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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