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NY L80180




October 14, 2004

CLA-2-97:RR:NC:SP:233 L80180

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.90.0000

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of shadow boxes from China.

Dear Mr. Levy:

In your letter dated October 6, 2004, on behalf of Alco Industries, you requested a tariff classification ruling.

The submitted samples are collages of various materials assembled to form a picture, design or motif or mounted to a backing. The items are designed as wall decorations, with metal hooks attached on the back.

Item 66206 is a shadow box measuring 13½” X 4½” X ¾” with a 1¾” frame. The item’s box and frame are composed of wood, while the backing is composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents three individual motifs of tabletops with wine and fruit in front of them. A wood shelf separates each motif. The items glued to the backing, which create the motifs, are polyresin.

Item 2172 is a shadow box measuring 14¾” X 5½” X 1½” with a 1½” frame. The item’s box, frame and backing are composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents three individual motifs of vegetables (peas, carrots, radishes), hanging on stone walls with the words, “pea”, “carrot" and “radish” carved next to each item. A wood shelf separates each motif. The items glued to the backing, which create the motifs, are polyresin.

Item 8102 is a shadow box measuring 11” X 8½” X 1½” with a 1¼” frame. The item’s box and frame are composed of wood. The front of the box has an opening that is covered by glass and that presents a motif of a bakery façade, featuring a door, windows with bread behind them, a lamppost, and various other items associated with a small bakery. The items glued to the backing, which create the motif, are polyresin.

Item 4747 is a shadow box measuring 5½” X 7” X 1” with a 1¼” frame. The item’s box, frame and backing are composed of medium density fiberboard. The frame has two pieces of rope pulled vertically across its sided. The front of the box has an opening that is covered by glass and that presents a motif of a life preserver with a rope attached to it by four pieces of cloth. A number of seashells are loose in the box and thus sit at the bottom of the box when the item is hung upright.

Item 6813 is a shadow box measuring 12¼” X 5” X ¾” with a 1¼” frame. The item’s box and frame are composed of wood, while the backing is composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents a motif of a beach scene, which features a paper photo of a beach scene glued to the backing, as well as a paper beach house and a paper umbrella with a wooden umbrella stand. Sand and numerous seashells are loose in the box and thus sit at the bottom of the box when the item is hung upright.

Your samples are being returned as requested.

The applicable subheading for the shadow boxes, Items 66206, 2172, 8102, and 6813 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 then 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.

Item 4747 consists of a single piece of material and is therefore is excluded from classification under subheading 9701.90.0000, HTS. It does not form a picture or a decorative design or motif. Please resubmit a classification request for this item with a cost breakdown. Your sample is being held pending resubmission of your request.

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.

Sincerely,

Robert B. Swierupski
Director,

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