The tariff classification of a decorative glass article from Taiwan
Issued March 15, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.5000
Headings: 7013
Product description
The subject article, which is identified as “Cascadia” – item #101015, is a decorative glass picture frame that measures approximately seven inches by seven inches. The item is designed to accommodate a 4” X 4” photograph. The frame has a stained glass flower motif. In your presentation, you suggest that the decorative glass picture frame should be regarded as a hand-painted item classifiable in 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: other. The picture frame is a hand-decorated manufactured article and thus excluded from classification in heading 9701. You indicated in your letter that the unit value of this item is $2.30.
CBP rationale
The applicable subheading for the decorative glass picture frame will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.
Full text
NY G87418 March 15, 2001 CLA-2-70:RR:NC:2:226 G87418 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Connie Groat Freight-Base Customs Brokers, Inc. P.O. Box 66479 Chicago, IL 60666 RE: The tariff classification of a decorative glass article from Taiwan Dear Ms. Groat: In your letter dated February 15, 2001, on behalf of your client, Silver Scenes Ltd., you requested a tariff classification ruling. The subject article, which is identified as “Cascadia” – item #101015, is a decorative glass picture frame that measures approximately seven inches by seven inches. The item is designed to accommodate a 4” X 4” photograph. The frame has a stained glass flower motif. In your presentation, you suggest that the decorative glass picture frame should be regarded as a hand-painted item classifiable in 9701.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques; all the foregoing framed or not framed: other. The picture frame is a hand-decorated manufactured article and thus excluded from classification in heading 9701. You indicated in your letter that the unit value of this item is $2.30. The applicable subheading for the decorative glass picture frame will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. You indicated in your letter that the country of origin is Taiwan. The sample that was submitted with your ruling request is not properly marked with the country of origin. The paperboard packaging and an advertisement insert indicate that the item was designed in Wales. The wording “designed in Wales” must be eliminated from the advertisement insert and the paperboard packaging. The item must be marked “Made in Taiwan” in a legible, indelible, permanent and conspicuous manner. Furthermore, the packaging contains a reference to a locality in Wales. The lettering of the words “Made in Taiwan” must be at least as large and conspicuous as the lettering for the Welsh locality, and also in close proximity thereto. These marking requirements are necessitated by Section 134.46 of the Customs Regulations (19 C.F.R. §134.46), the intent of which is to prevent misleading or confusing the recipient as to the actual origin of the item. A sample of the marking to be used should be submitted to the Import Specialist at the intended port of entry for approval. 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 Jacob Bunin at 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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