The tariff classification of a shadow box and picture frame from China.

NY J82956 April 8, 2003 CLA-2-97:RR:NC:SP:233 J82956 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 and picture frame from China. Dear Ms. Richardson: In your letter dated March 31, 2003, you requested a tariff classification ruling. The submitted sample consists of a shadow box and picture frame combination, made of wood, connected with two hinges. When closed they form a box. A latch on the side of the box secures it closed. When the box is opened, the picture frame is on the left side. The frame measures 9 ½” x 7 ½” x ¾”. On the left side is the shadow box, which contains replicas of musical instruments made of plastic resin. The item is designed for a wall decoration. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the picture frame or the shadow box. General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the shadow box occurs last. Your sample is being retained for official purposes. The applicable subheading for the shadow box and picture frame 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.” 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, National Commodity Specialist Division