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

NY J85722 July 7, 2003 CLA-2-97:RR:NC:SP:233 J85722 CATEGORY: Classification TARIFF NO.: 9701.90.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a shadow box with picture frame from China. Dear Mr. Stinson: In your letter dated June 7, 2003, you requested a tariff classification ruling. The submitted sample, Liss Item #933031 XGW Shadow Box with Picture Frame Sports Design Wood, consists of a shadow box made of wood measuring 8½ inches by 10 inches and 2 inches in depth. The front of the box has an opening and the back of the box contains a metal hook for wall hanging. Incorporated into the back surface on the inside of the box is a picture frame which accommodates 4” x 6” photographs. Secured to the inside of the box, to the sides and beneath the picture frame, are a variety of miniature decorative items; golf balls, golf shoes, a hat, golf tees, a picture of a golf course, books and a bookcase. The shadow box is available in other sports themes: fishing, baseball and soccer. Your sample is being retained for training purposes. The applicable subheading for the shadow box with picture frame will be 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “…collages and similar decorative plaques…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, National Commodity Specialist Division