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NY L83379




March 23, 2005

CLA-2-97:RR:NC:SP:233 L83379

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 February 17, 2005, 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 mounted to a backing. The items are designed as wall decorations, with metal hooks attached to the back of each.

Item 66205 is a shadow box measuring 5” X 5” X ¾” with a 1¼” frame. The item’s box and frame are composed of wood, while the backing is composed of medium density fiberboard. The front of the box has an opening that is covered by glass and that presents a massage parlor motif with a massage table as a central theme. On the top of the table are a blanket, a bottle labeled “Aromatherapy,” a piece of eucalyptus plant, and a sign that reads “uplifting,” “calming “ and ”relaxing.” The items glued to the backing are polyresin.

Item 75010 is a shadow box measuring 9½” X 9½” X 1½” with a 2” frame. The items’ 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 or picture of a fairy holding a Crayola crayon. The fairy and the crayon are composed of polystone. A sheet of paper with a printed design is glued to the backing. In addition, a small polystone heart (approximately 2½” wide) is glued to the front of the glass and frame.

Item 75015 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 or picture of a crayon-man reading a book while sitting on an easy chair. The crayon-man, book and chair are composed of polystone. A sheet of paper with a printed design and the word “Crayola” in the upper right hand corner is glued to the backing.

Item 66243 is a set of four shadow boxes, each measuring 6½” X 6½” X ¾” with a 1¼” frame. The items’ boxes, frames and backings are composed of medium density fiberboard. The fronts of the boxes have openings that are covered by glass and that present women’s fashion items. One box presents a pair of glasses and a perfume bottle; another presents an open lipstick with a lipstick cap next to it; another box presents a pair of women’s shoes; and the last presents a women’s hat. The items glued to the backing are composed of polyresin. The backings have various designs painted on them.

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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