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NY J87540




August 6, 2003

CLA-2-97:RR:NC:SP:233 J87540

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 July 15, 2003, on behalf of Bed Bath & Beyond, you requested a tariff classification ruling.

The submitted sample, Vendor Item #02705, is a shadow box made of wood measuring approximately 10¼” x 4½” x 1". The front of the box has an opening with a 1¼” frame. The shadow box contains a cut out paper picture (3-D) of a liquor bottle, a lemon, olives, and additional items. The opening of the box is covered by a clear rectangle of glass measuring 9¼” x 3½”. The item is designed as a wall decoration. Two metal hooks are attached to the back of the box for hanging.

Your sample is being returned as requested.

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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