The tariff classification of shadow boxes from China.

NY L81870 April 20, 2005 CLA-2-97:RR:NC:SP:233 L81870 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of shadow boxes from China. Dear Mr. Levy: In your letter dated December 20, 2004, you requested a tariff classification ruling. We apologize for the delay in answering but as you know the items were sent to the Customs’ laboratory for analysis. The four submitted samples are collages of various materials assembled to form a picture, design or motif and glued or mounted to a backing. The items are designed as wall decorations, with metal hooks attached to the back. Item 4747 is a shadow box measuring 5 ½” X 7” X 1” with a 1 ¼” frame. The item’s box, frame and backing are composed of medium density fiberboard. The frame has two pieces of rope pulled vertically across its side. The front of the box has an opening that is covered by glass and that presents a motif of a life preserver with a rope attached to it by four pieces of cloth. A number of seashells are loose in the box and thus sit at the bottom of the box when it is hung upright. Item 7980 is a shadow box measuring 7” X 5 ¼” X 1 ½” with a 1 ¼” frame. The item’s box, frame and backing are composed of medium density fiberboard. The front of the box has an opening that is covered by glass that presents a three-dimensional motif of a bumblebee and flowers. Item 2212 is a shadow box measuring 4 ¼” X 4 ¼” X 1” with a 1 ½” frame. The item’s box, frame and backing are made of wood. The front of the box has an opening that is covered by glass and that presents an imitation seashell composed of polystone. The seashell is glued to a piece of yellow plastic sheeting that is glued to the backing. The sheeting features a design that includes seashells. Item 2212A is a shadow box measuring 4 ¼” X 4 ¼” X 1 ½” with a 1 ½” frame. The item’s box, frame and backing are made of wood. The front of the box has an opening that is covered by glass and that presents an imitation seashell composed of polystone. The seashell is glued to a piece of blue plastic that is glued to the backing. There are four small circular gray pieces also glued to the sheeting that help to create the motif. The applicable subheading for the shadow boxes 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 hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed”. 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