Sentence:  Since it <WSD>is</WSD> not far from Viareggio , he will visit Puccini 's house , as he never fails to do , to pay his respects to the memory of the composer of La Boheme , which he considers one of Puccini 's masterpieces . 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)