The tariff classification of shadow boxes from China.

NY J82802 April 7, 2003 CLA-2-97:RR:NC:SP:233 J82802 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of shadow boxes from China. Dear Mr. Stinson: In your letter dated March 22, 2003, you requested a tariff classification ruling. The merchandise to be imported is HAR Shadow Box w/2D Still Picture Design Wood, Liss Item # 932354. The item consists of a shadow box made of wood measuring 13 ¼” x 11 ¼” x 1 ¾”. The front of the box has an opening with a 1” frame. Inside the shadow box are stacked cut paper flowers and/or fruit to give a three dimensional effect. The opening of the box is covered by a clear rectangle of glass measuring 11 ¼” x 9 ¼”. The item is designed for a wall decoration. A metal wire is attached to the back of the box for hanging. You have submitted two styles of the shadow box. Your samples are 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