I88386 I8 Ruling Active

The tariff classification of four glass picture frames from China

Issued November 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.8000, 7013.99.5000

Headings: 7013

Product description

The item is a picture frame that is composed of a red mosaic design glass front and a fiberboard easel back. You indicated in your letter that this item will be imported in four sizes: 8” x 10”, 5” x 7”, 4” x 6” and 3” x 5”. The unit values will be $3.70, $2.70, $1.90 and $1.70, respectively. The intended use of this article is to hold pictures. When the value of this article as imported is over $0.30 but not over $3 each,

CBP rationale

the applicable subheading for the glass picture frame will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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. the applicable subheading for the glass picture frame will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over $3.

Full text

NY I88386 November 26, 2002 CLA-2-70:RR:NC:2:226 I88386 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 209 West 38th Street New York, NY 10018 RE: The tariff classification of four glass picture frames from China Dear Ms. Richardson: In your letter dated November16, 2002, you requested a tariff classification ruling regarding glass picture frames. An illustrative sample of the item was submitted and will be returned to you as requested. The item is a picture frame that is composed of a red mosaic design glass front and a fiberboard easel back. You indicated in your letter that this item will be imported in four sizes: 8” x 10”, 5” x 7”, 4” x 6” and 3” x 5”. The unit values will be $3.70, $2.70, $1.90 and $1.70, respectively. The intended use of this article is to hold pictures. When the value of this article as imported is over $0.30 but not over $3 each, the applicable subheading for the glass picture frame will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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. When the value of this article as imported is over $3 but not over $5 each, the applicable subheading for the glass picture frame will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 12 percent ad valorem. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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