CBP Ruling C88510 — The tariff classification of shadow boxes from Indonesia.

Tariff classification

Headings: 4420

Product description

" It is a shallow enclosure consisting of a rectangular wooden frame (four painted, mitered moldings assembled together) with a removable fiberboard back and a glass front. The outside dimensions of the article are 9 1/4" (width) by 11 1/4" (height) by 1 7/8" (depth). The product is designed to hold and display small collectibles (seashells, for example, as shown on the label), which can be mounted on the inner surface of the fiberboard and viewed through the glass. You also submitted photographs showing a variation of the above product in which the interior space is occupied by "dividers," i.e., intersecting wooden slats forming a series of adjacent rectangular compartments. Both versions of the product will be supplied in a variety of sizes and colors. Although their intended placement was not stated, it appears that after being filled with the items to be displayed, these articles will ordinarily be hung or mounted on a wall, or be placed to rest on a table, counter top or the like.

CBP rationale

The applicable subheading for the above-described shadow box display cases, with or without dividers, will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94.

Full text

NY C88510 June 18, 1998 CLA-2-44:RR:NC:SP:230 C88510 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 D/FW Airport, Texas 75261 RE: The tariff classification of shadow boxes from Indonesia. Dear Ms. Wood: In your letters dated March 4 and May 6, 1998, on behalf of Greco Frame & Supply (Oklahoma City, OK), you requested a tariff classification ruling. A sample accompanying your inquiry bears a retail label identifying the product as a "shadow box display case." It is a shallow enclosure consisting of a rectangular wooden frame (four painted, mitered moldings assembled together) with a removable fiberboard back and a glass front. The outside dimensions of the article are 9 1/4" (width) by 11 1/4" (height) by 1 7/8" (depth). The product is designed to hold and display small collectibles (seashells, for example, as shown on the label), which can be mounted on the inner surface of the fiberboard and viewed through the glass. You also submitted photographs showing a variation of the above product in which the interior space is occupied by "dividers," i.e., intersecting wooden slats forming a series of adjacent rectangular compartments. Both versions of the product will be supplied in a variety of sizes and colors. Although their intended placement was not stated, it appears that after being filled with the items to be displayed, these articles will ordinarily be hung or mounted on a wall, or be placed to rest on a table, counter top or the like. The applicable subheading for the above-described shadow box display cases, with or without dividers, will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.6%. Articles which are classifiable under subheading 4420.90.8000, HTS, which are products of Indonesia are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP is currently scheduled to expire at midnight on June 30, 1998, unless its provisions are extended by Congress. The samples and photos are being returned to you as requested. 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 Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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