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NY J80607




February 10, 2003

CLA-2-97:CL:PD:CO:TEB:F01

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.90.0000

Yvonne M. W. Richardson
Import Manager
The Millwork Trading Co., Ltd.
1372 Broadway
2nd Floor
New York, NY 10018

RE: The tariff classification of a shadow box from Taiwan.

Dear Ms. Richardson:

In your letter dated January 29, 2003, you requested a tariff classification ruling.

The submitted sample, item number J227200, consists of a shadow box made of wood measuring 14” x 9” x 3½”. Inside the shadow box there are various miniature golf related articles, such as golf tees, golf balls, a golf bag, clubs, and a trophy. These articles are made of polyresin material and are attached to the back of the box by staples or glue. The opening of the box is framed in wood and glass. The item is designed for a wall decoration. A metal hook is attached to the back of the box for hanging.

Your sample has been retained for official purposes.

The applicable subheading for the shadow box will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paintings, drawings, and pastels executed entirely by hand, other than drawings of 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 applicable duty rate will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 Field National Import Specialist Sharon Browarek at 440-891-3824 or National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

John M. Regan
Service Port Director
Cleveland, Ohio

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