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NY J84847




May 28, 2003

CLA-2-97:RR:NC:SP:233 J84847

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.90.0000

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

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

Dear Ms. Richardson:

In your letter dated May 16, 2003, on behalf of your client, Bed Bath & Beyond, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The submitted sample, Vendor Item #NA-11577B, is a rectangular-shaped shadow box framed in wood. Inside the box is an agglomerated stone miniature replica of a bathroom which includes items such as a sink, tub, toilet, with three small functional wooden drawers. The shadow box measures approximately 15 ½” x 12” x 2 ½”. The item is designed to be a wall decoration. Two metal hooks are attached to the back of the box thus enabling the article to be hung on a wall.

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,

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