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I80327 I8 Ruling Active

The tariff classification of a Bear Shadow Box from China

Issued April 9, 2002 by U.S. Customs and Border Protection.

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I8 I80327 (April 9, 2002)

Tariff classification

HTS codes: 9701.90.0000

Headings: 9701

Product description

The submitted sample, style number DIFIG202, is a Bear Shadow Box consisting of a wood fiberboard box measuring 7 ¼” in width by 5” in height by 2 ½” in depth. Mounted to the inside of the box are a 3 ½” tall teddy bear, a portion of a picket fence, a ceramic watering can, and flower pots. The display is enclosed in a finished wooden frame with a glass window. A plaque mounted to the lower portion of the frame reads “100th Anniversary of the Teddy Bear 1902-2002.” Your sample has been retained for official purposes.

CBP rationale

The applicable subheading for the Bear 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 than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the forgoing framed or not framed: Other.

Full text

NY I80327 April 9, 2002 CLA-2-97:RR:NC:SP:233 I80327 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. John deBoer Wal-Mart Stores, Inc. 601 North Walton Bentonville, AR 72716-0410 RE: The tariff classification of a Bear Shadow Box from China Dear Mr. deBoer: In your letter dated March 26, 2002, you requested a tariff classification ruling. The submitted sample, style number DIFIG202, is a Bear Shadow Box consisting of a wood fiberboard box measuring 7 ¼” in width by 5” in height by 2 ½” in depth. Mounted to the inside of the box are a 3 ½” tall teddy bear, a portion of a picket fence, a ceramic watering can, and flower pots. The display is enclosed in a finished wooden frame with a glass window. A plaque mounted to the lower portion of the frame reads “100th Anniversary of the Teddy Bear 1902-2002.” Your sample has been retained for official purposes. The applicable subheading for the Bear 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 than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the forgoing framed or not framed: Other. The duty rate will be free. 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, National Commodity Specialist Division

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