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NY J86354




July 2, 2003

CLA-2-39:RR:NC:SP: 221 J86354

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.40.0000

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

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

Dear Ms. Richardson:

In your letter dated June 19, 2003, on behalf of your client Bed Bath & Beyond, you requested a classification ruling.

The submitted sample is a wooden framed shadow box. A metal saw tooth hanger is attached to the back that allows the shadow box to be hung on a wall. This product is identified as item number 110030abc.

The center of the shadow box depicts a long stem glass filled with a beverage, ice and a straw with a slice of lemon on the lip of the glass. The decorative article inside the shadow box consists of a single shaped piece of plastic resin. The wooden framed shadow box measures approximately 7-1/2 inches square. The front of the shadow box is covered by clear glass that measures approximately 5-3/4 inches square. The essential character is imparted by the decorative article inside the shadow box.

The applicable subheading for the shadow box plaque will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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