The tariff classification of a framed shadowbox plaque from China.

N060996 June 8, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a framed shadowbox plaque from China. Dear Ms. Albertini-Bond: In your letter dated May 8, 2009, you requested a tariff classification ruling. A sample was provided with your letter. SKU #989273 consists of a wood frame with a glass front and glass back with a space about 1 inch deep in between, forming a shadowbox type display case. Visible through the glass is a plastic cross figurine inscribed with the word “Faith.” The cross is glued to a paperboard background which in turn is glued to the glass back panel of the frame. The paperboard background is printed with the words, “With FAITH, everything is possible.” The principal appeal is provided by the three-dimensional cross figurine, while the printed inspirational caption serves a subsidiary role. The plaque measures approximately 4 3/8 inches square. A saw-toothed metal hanger affixed to the back is used to mount the plaque onto a wall for display. As you requested, the sample will be returned. The applicable subheading for the framed shadowbox plaque, SKU #989273, 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