I87926 I8 Ruling Active

The tariff classification of a shadow box from China.

Issued October 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9701.90.0000

Headings: 9701

Product description

The submitted sample, Item #930566 – SB Nautical Shadow Box, consists of a shadow box made of wood measuring 12” x 8 ¾” x 2 ½’. The front of the box has an opening with a 1 ¼” frame. Inside the shadow box there are wood cut articles with a nautical theme, attached by staples or glue. The opening of the box is covered by a clear rectangle of glass measuring 9 ¾” x 6 ½”. The item is designed for a wall decoration. A metal triangular hook is attached to the back of the box for hanging. The shadow box will come in two styles. Your sample is being retained for official purposes.

CBP rationale

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 than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: Other.

Full text

NY I87926 October 30, 2002 CLA-2-97:RR:NC:SP:233 I87926 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a shadow box from China. Dear Mrs. Fair: In your letter dated October 25, 2002, you requested a tariff classification ruling. The submitted sample, Item #930566 – SB Nautical Shadow Box, consists of a shadow box made of wood measuring 12” x 8 ¾” x 2 ½’. The front of the box has an opening with a 1 ¼” frame. Inside the shadow box there are wood cut articles with a nautical theme, attached by staples or glue. The opening of the box is covered by a clear rectangle of glass measuring 9 ¾” x 6 ½”. The item is designed for a wall decoration. A metal triangular hook is attached to the back of the box for hanging. The shadow box will come in two styles. Your sample is being retained for official purposes. 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 than 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. 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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