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NY L80526




October 26, 2004

CLA-2-97:RR:NC:SP:233 L80526

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 12, 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 to the back.

Item 75051 is a shadow box measuring 9½” X 9½” X 1½” with a 2” 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 that presents five polystone decorative Crayola crayons glued to the backing. The backing has a sheet of paper glued to it with a drawing of a scene including a truck and a sun. The drawing appears to be in crayon (though it is printed), creating a motif of Crayola crayons.

Item 75009 is a shadow box measuring 9½” X 9½” X 1½” with a 2” 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 that presents a scene of a fairy holding a Crayola crayon. The fairy and the crayon are composed of polystone. The backing has a sheet of paper glued to it with a printed design. The entire piece presents a scene of a fairy flying with a crayon.

Item 2353 is three shadow boxes connected by two pieces of rope that run along the back of each box. Each box measures 5½” X 6½” X ¾” with a 1¼” frame. Each box’s box, frame and backing are composed of medium density fiberboard. The front of each box has an opening that is covered by glass and that presents a motif. The top box has a life preserver with a rope attached to it by four pieces of cloth. The middle box has a polyresin sail boat with a cloth sail. The bottom box has a polyresin anchor with a rope wrapped around it. A number of seashells are loose in each box and thus sit at the bottom of the boxes when the item is hung upright.

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.

You have also submitted a sample of shadow box Item 8159. The item consists of a single piece of material and is excluded from classification under subheading 9701.90.0000, HTS. It does not form a picture or a decorative design or motif. Please resubmit a classification request for the item with a cost breakdown. Your sample is being held pending resubmission of your request.

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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