J86214 J8 Ruling Active

The tariff classification of a shadow box from China.

Issued June 20, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9701.90.0000

Headings: 9701

Product description

The submitted sample is a shadow box made of wood measuring 11 ½ inches by 8 ½ inches and 2 inches in depth. The front of the box has an opening with a 1 ½ inch frame similar to a picture frame. The opening is covered with a glass pane. Two metal hooks for are attached to the box for wall hanging. The back surface on the inside of the box is covered with a paper backing. Secured to the background by glue are a variety of miniature decorative items; a lion and a tiger, both made of polyresin, artificial foliage, grass and straw. 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 J86214 June 20, 2003 CLA-2-97:RR:NC:SP:233 J86214 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Ms. Rheci Abustan CHF Industries, Inc. One Park Avenue New York, NY 10016 RE: The tariff classification of a shadow box from China. Dear Ms. Abustan: In your letter dated June 13, 2003, you requested a tariff classification ruling. The submitted sample is a shadow box made of wood measuring 11 ½ inches by 8 ½ inches and 2 inches in depth. The front of the box has an opening with a 1 ½ inch frame similar to a picture frame. The opening is covered with a glass pane. Two metal hooks for are attached to the box for wall hanging. The back surface on the inside of the box is covered with a paper backing. Secured to the background by glue are a variety of miniature decorative items; a lion and a tiger, both made of polyresin, artificial foliage, grass and straw. 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. The merchandise is not subject to quota restraints or visa requirements 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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