CLA-2-63:OT:RR:NC:N3:349
Ms. Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The classification of a heart-shaped shadow box from China
Dear Ms. Johnson:
In your letter dated June 6, 2023, you requested a tariff classification ruling. In lieu of a sample, photographs of the item were provided with your request.
The item, SKU# 3-706-1601, described as “printed heart-shaped shadow box décor,” is a wall hanging. The shadow box consists of a heart-shaped medium density fiberboard (MDF) frame and back, and a heart-shaped glass front with the words “Hello Beautiful” silk screened in gold script lettering. Pink and white heart-shaped die cuts made from 100 percent polyester felt fabric coated with glue and polyethylene terephthalate (PET) glitter fill the inside of the shadow box. The hearts are scattered and glued to the inside of the MDF backboard and one another so they remain stationary. You state that the shadow box does not open, nor does it have a slot for inserting items and is intended to hang on the wall with the metal hanger screwed to the back. The completed wall hanging measures approximately 8.5 x 8 x 1 inches. The essential character is imparted by the decorative die cut hearts inside the shadow box.
The applicable subheading for the shadow box wall hanging will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The general rate of duty will be 9.3 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division