The tariff classification of a decorative wall plaque from China.

N035234 August 18, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. John Alpine West Forwarding Services 17851 Jefferson Parkway, Suite 101 Middleburg Heights, OH 44130 RE: The tariff classification of a decorative wall plaque from China. Dear Mr. Alpine: In your undated letter, received in this office on August 8, 2008, on behalf of Willow Green, you requested a tariff classification ruling. A sample and component material breakdown by value were provided with your letter. The sample is a shadow box style wall plaque with a glass front and a plastic frame that is colored and shaped to resemble wood. The design behind the glass is a single piece of plastic with a raised design formed by vacuum forming. The design is colored to resemble metal and is matted with paperboard. You have stated that the backing will be either medium density fiberboard or cardboard. The breakdown you provided indicates that the plastic components provide approximately 80 percent of the value. The size of the plaques will vary, with the largest measuring 27 inches by 48 inches. According to information you provided to this office, there may be as many as 1,000 pieces created from each design. You have indicated that other plaques may be imported with wood frames or with multiple plastic elements. This ruling applies only to plaques with plastic frames and with designs made of a single piece of plastic. If you wish to receive a ruling on any designs with wood frames, or any designs that are formed with multiple elements behind the glass, then provide a sample and include a cost breakdown of the component materials. The applicable subheading for the decorative wall plaque consisting of a vacuum formed plastic design mounted inside a plastic frame with glass front will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division