The tariff classification of a plastic framed shadow box from China.

N305224 August 6, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Ellen Indria Cable Silver KidsArt, Inc. P.O. Box 654 Madison, NJ 07940 RE: The tariff classification of a plastic framed shadow box from China. Dear Ms. Silver: In your letter dated July 11, 2019, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a plastic shadow box frame which consists of a plastic picture frame molding that surrounds a front glass panel. The overall item, including the frame, measures approximately 8” high by 6” from side to side by 1.25” from front to back. The sides are plastic and the back panel is made of cardboard. The item opens from the back like a standard picture frame so that you can fill it with art. It is imported empty and art is not included with the importation. Attached to the back of the cardboard panel is metal hanging hardware that enables the item to be hung on a wall. The shadow box can be hung vertically or horizontally. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic frame surrounds and supports the glass thereby providing a frame for that which will be mounted within the box and the back is merely a single piece of cardboard. Therefore, it is the opinion of this office that the plastic frame provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the shadow box will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles…of plastics: other: picture frames.” The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division