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NY L88532

November 16, 2005

CLA-2-97:RR:NC:1:126 L88532


TARIFF NO.: 9701.90.0000

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

RE: The tariff classification of two shadow boxes from China

Dear Ms. Oliver:

In your letter dated October 25, 2005, you requested a tariff classification ruling. Four representative samples were submitted with your ruling request. These samples are being returned as requested.

Style WSHB WI-0399-VSN1B and Style WSHB WI-0399-VSN4A are two styles of shadowbox wall art. Each style consists of a wooden frame measuring approximately 15 3/8 x 13 ¾ x 1½ inches. The front of each 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-VSN1B is decorated with real feathers. Style WSHB WI-0399-VSN4A is decorated with real willow leaves.

The applicable subheading for Style WSHB WI-0399-VSN1B shadow box with feathers and Style WSHB WI-0399-VSN4A shadowbox with willow leaves 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.

With regard to Style WSHB WI-0399-VSN2B and Style WSHB WI-0399-VSN3A, we do not have sufficient information to issue a tariff classification ruling. Please submit the additional information indicated below.

You indicated in your letter that Style WSHB WI-0399-VSN2B is decorated with a “polyresin” jade colored piece and Style WSHB WI-0399-VSN3A is decorated with a “polyresin” imitation coin. You further indicated that each article is composed of polyester and calcium carbonate. Please indicate whether these two components are agglomerated or bound together uniformly throughout the body of each article.

For each article, please provide full information from the manufacturer on the precise derivation of the calcium carbonate component. Is the component derived from natural stone, a mineral other than stone or a synthetic chemical?

If the calcium carbonate is derived from stone, please indicate the precise geological name of the stone – e.g., marble, granite, limestone, etc. In addition, please indicate the precise form of the stone (e.g., crushed stone in powder form).

If the calcium carbonate component is derived from a mineral other than stone, please indicate the precise geological name of the mineral.

When the information requested above is available, you may wish to consider resubmission of your ruling request. If you resubmit the request, please resubmit the two samples as well as a copy of your original letter and attachments, along with the additional information requested in this notice.

Please mail your request to US Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

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 Jacob Bunin at 646-733-3027. Sincerely,

Robert B. Swierupski
National Commodity

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