The tariff classification of a "Shadow Box Picture Frame" and a "Shadow Box Mirrors" from China

N045143 December 19, 2008 CLA-2-44:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4414.00.0000, 7013.99.9000 Mr. David P. Armbruster Garden Ridge 19411 Atrium Place Suite 170 Houston, TX 77084-6024 RE: The tariff classification of a “Shadow Box Picture Frame” and a “Shadow Box Mirrors” from China Dear Mr. Armbruster: In your letter dated November 17, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. You are requesting a tariff classification ruling on two products: a “Shadow Box Picture Frame” (item number GR149) and a “Shadow Box Mirrors” (item number GR152). The “Shadow Box Picture Frame” is a wood frame with paperboard backing, a three dimensional paperboard mat with four slats for inserting pictures, and a front made of a sheet of plastic with lettering and words printed on the plastic. The back is constructed to be opened, using small metal clips, to insert or change photographs. The frame measurements are 17 inches high by 17 inches wide by 1.75 inches deep. The applicable subheading for the “Shadow Box Picture Frame” will be 4414.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden frames for paintings, photographs, mirrors, or similar object. The rate of duty will be 3.9 percent ad valorem. The Shadow Box Mirror, item GR152, is a decorative glass article measuring 17 inches tall by 17 inches wide by 1.75 inches deep. The box contains a decorative display consisting of four sheets of mirror glass on a paperboard background. Each sheet of glass is separated from the others by paperboard and all four sheets rest on paperboard. This display forms a design which resembles a window. The box has a wooden frame and is covered with a sheet of glass decorated with the word “Love” and the image of a tree. This box cannot be opened from the back. In a telephone conversation with this office you indicated that the unit value of this product is over five dollars. In your letter you state your opinion that the Shadow Box Mirror should be classified as a mirror in subheading 7009.92.10, HTSUS. However, the product is designed as a decorative glass article; it is not designed to be used as a mirror. Decorative glass articles are classifiable in subheading 7013.99, HTUS. Therefore, subheading 7009.92.10 is not applicable. You also suggested that the Shadow Box Mirror could be classified as printed matter in subheading 4911.91.40, HTUS. However, in light of the nature and composition of this product, it is better described as a decorative glass article. Articles of decorative glassware are classifiable in subheading 7013.99, HTSUS. Therefore, subheading 4911.91.40 is not applicable. The applicable subheading for the Shadow Box Mirror, item GR152, will be 7013.99.9000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division