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NY J85911




July 23, 2003

CLA-2-67:RR:NC:SP:225 J85911

CATEGORY: CLASSIFICATION

TARIFF NO. 6702.10.2000

Mr. Christopher O’Malley
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

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

Dear Mr. O’Malley:

In your letter dated June 30, 2003, you requested a classification ruling.

The submitted sample is identified as a “Christmas Berry Shadow Box”, item number 244647. The wooden framed shadow box has a glass window view on the front. Inside the window section is a berry tree that stands in a pot. The shape of the berry tree is composed of styrofoam. The berries are made of styrofoam and coated with a lacquer finish. The plastic berries are glued onto wire stems and inserted into the styrofoam that gives the tree its shape. The shadow box decoration has a metal hanger affixed to the back for hanging this item on a wall. The essential character of this shadow box decoration is imparted by the plastic components.

The applicable subheading for the “Berry Tree” shadow box wall hanging decoration will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The rate of duty will be 8.4 percent ad valorem.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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