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NY L80337

October 25, 2004

CLA-2-97:RR:NC:SP:233 L80337


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 a shadow box from China.

Dear Mr. Levy:

In your letter dated October 18, 2004, on behalf of Alco Industries, Inc., you requested a tariff classification ruling.

The merchandise under consideration is a shadow box, Item 66055, measuring 15” X 7¼” X 1¼”. The item’s box and backing are composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents five polyresin items (three keys and two locks) which are glued to the backing and create a motif of keys and locks. The item is designed as a wall hanging, with a metal hook attached to the back.

Your sample is being returned as requested.

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 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.

You have also submitted samples of shadow boxes Items 7980, 2212, 2212A and 8136. These items each consist of a single piece of material and are excluded from classification under subheading 9701.90.0000, HTS. They do not form a picture or a decorative design or motif. Please resubmit a classification request for these items with cost breakdowns. Your samples are 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.


Robert B. Swierupski

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