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NY L88255

November 2, 2005

CLA-2-97:RR:NC:SP:233 L88255


TARIFF NO.: 9701.90.0000; 6304.99.6030

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of Shadow Box Wall Art from China.

Dear Ms. Oliver:

In your letter dated October 25, 2005, you requested a tariff classification ruling.

The submitted samples are three styles of shadowbox wall art. Each style consists of a wooden frame measuring approximately 15 3/8 x 13 ¾ x 1 ½ inches. The front of the item is covered by glass. The back is enclosed with medium density fiberboard (MDF). The interior is double matted to provide a display area of approximately 6 5/8 x 4 inches to present the contents, which are permanently attached on the interior. Each style consists of different components inside the frame.

Style WSHB WI-0399-VSN5B is decorated with polyresin Chinese symbols. The polyresin is made of 50% polyester and 50% natural calcium carbonate. Style WSHB WI-0399-VSN7B is decorated with embroidery on silk fabric. Style WSHB WI-0399-VSN8B is decorated with real seashells.

Your samples are being returned as requested.

The applicable subheading for Style WSHB WI-0399-VSN5B shadow box with Chinese symbols, and Style WI-0399-VSN8B shadowbox with seashells 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.” The rate of duty will be Free.

The applicable subheading for Style WSHB II-0399-VSN7B shadow box with embroidery on silk fabric will be 6304.99.6030, HTS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Other: Other Other: Containing 85 percent or more by weight of silk or silk waste.” The duty rate will be 3.2 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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