CLA-2-48:OT:RR:NC:2:234
Ms. Martha De Castro
Liberty Procurement Co. Inc.
c/o Bed Bath & Beyond
700 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of “Shadow Box Wall Art” from China.
Dear Ms. De Castro:
In your letter dated May 3, 2013, you requested a tariff classification ruling.
A sample identified as “Shadow Box Wall Art” was submitted for our examination. The item consists of paper (50%), wood (25%), glass (15%) and linen (10%). It is paper decorated in a circular swirl motif, enclosed in a frame and glass cover. Linen woven fabric is glued to the interior backing. A hook is attached to the back for hanging on the wall. The paper art is assembled by shaping, drying and gluing by hand. The item measures approximately 15 3/4” x 15 3/4”.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is the determination of this office that the component of the “Shadow Box Wall Art”, that affords the article its essential character is the paper.
The applicable subheading for the “Shadow Box Wall Art” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free.
The sample will be returned to you.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division