CLA-2-44:OT:RR:NC:N4: 234
Mr. Timothy W. Rubiera
Nielsen Bainbridge Group
12303 Technology Blvd., Suite 950
Austin, TX 78727
RE: The tariff classification of Shadow Boxes from China.
Dear Mr. Rubiera:
In your letter dated October 20, 2015 you requested a tariff classification ruling. The samples submitted will be returned to you.
Item number 1344522 is a pine wood shadow box. The box measures approximately 11 inches by 14 inches and is 1 ½ inches deep. It has a front panel that opens from the right side and has two hinges on the left side. The front panel that opens is framed with wood and has a glass front to allow one to see whatever it is that the buyer puts inside the shadowbox. The back of the shadow box has a Medium-density Fibreboard (MDF) panel that is permanently fixed and is not designed to be removed. Small triangular hooks are affixed on the back for the purpose of hanging the shadow box. The box has a magnetic closure. This item is intended to showcase items.
Item number 15FW1722A is a solid pine wood shadow box. The box measures approximately 16 inches by 20 inches and is 1 ½ inches deep. It is very similar to item number 1344522. It has a door that opens the front of the shadow box which is framed in wood with a glass front. It opens from right to left and has two hinges on the left side. The back of the shadow box has a Medium-density Fibreboard (MDF) panel that is permanently fixed and is not designed to be removed. The back also has metal fixtures attached to it for the purpose of hanging on a wall. The box has a magnetic closure. This item is intended to showcase items.
Item number 15FW1732A is a solid pine wood shot glass display case. The box measures approximately 17 inches by 18 inches. This item is made of pine sides, top and bottom. It is open in the front and does not have a panel to open. Wood divides the sections for each individual shot glass. No shot glasses are included with the display. The back is composed of Medium-density Fibreboard (MDF) with hardware on the top back to hang the display. A foam circle is on the back bottom to prevent movement.
The applicable subheading for shadow boxes will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Caskets and cases for jewelry or cutlery and similar articles, of wood: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Not lined with textile fabrics.” The rate of duty will be 4.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division