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NY L80495




October 25, 2004

CLA-2-97:RR:NC:SP:233 L80495

CATEGORY: CLASSIFICATION

TARIFF NO.: 9701.90.0000

Mr. David S. Levy
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt, LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of shadow boxes from China.

Dear Mr. Levy:

In your letter dated October 19, 2004, on behalf of Alco Industries, Inc., you requested a tariff classification ruling.

The submitted samples are collages of various materials assembled to form a picture, design or motif and glued or mounted to a backing. The items are designed as wall decorations, with metal hooks attached on the back.

Item 8137 is a shadow box measuring 6¾” X 6¾” X 1” with a 1¼” frame. The item’s box, frame and backing are composed of wood. The front of the box has an opening that is covered by glass and presents a scene of a giraffe and a tree. The items glued to the backing, which create the scene, are polyresin.

Item 8132 is a shadow box measuring 11¼” X 11¼” X ¾” with a 1¾” frame. The item’s box and frame are composed of wood. The item’s backing is composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents four individual motifs of fruit. Each motif is separated by a wood shelf. The items glued to the backing, which create the motifs, are polyresin.

Item 4915 is a decorative collage with coat hangers measuring 9½” X 7” X ¾”. The item’s backing is composed of medium density fiberboard. Three metal coat hangers are suspended from the bottom portion of the item. The item presents seven polyresin decorative items (e.g. corkscrew, wine bottle, grapes bread) creating a motif of food and drink.

Your samples are being returned as requested.

The applicable subheading for the shadow boxes 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 hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed.” 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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