N024460 N0 Ruling Active

The tariff classification of a decorative glass article and an article of printed matter from China

Issued April 9, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.91.4040, 7013.99.5000

Headings: 7013, 4911

Product description

The submitted sample, designated as “Framed Mirrored/Glass Wall Art” - style number A29H2111, is a decorative glass article consisting of ornamented mirror glass framed in black wood. The glass is adorned with an Asian symbol in the center and is designed to be hung on a wall as a decorative article. The complete dimensions are seven inches square. You advised our office that the value of style number A29H2111 is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the decorative glass article (style number A29H2111) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thirty cents not over three dollars each. The applicable subheading for the mirrored glass plaque (style number 2910676) will be 4911.91.4040, HTSUS, which provides for printed pictures, designs and photographs, other than lithographs on paper.

Full text

N024460 April 9, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 4911.91.4040 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Rd. Matthews, NC 28105 RE: The tariff classification of a decorative glass article and an article of printed matter from China Dear Mr. Wood: In your letter dated March 7, 2008, you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested. The submitted sample, designated as “Framed Mirrored/Glass Wall Art” - style number A29H2111, is a decorative glass article consisting of ornamented mirror glass framed in black wood. The glass is adorned with an Asian symbol in the center and is designed to be hung on a wall as a decorative article. The complete dimensions are seven inches square. You advised our office that the value of style number A29H2111 is over thirty cents but not over three dollars. The applicable subheading for the decorative glass article (style number A29H2111) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem. The submitted sample, designated as “Frosted Mirror with a Sentimental Printing” - style number 2910676, consists of a mirrored glass plaque with a printed poem of “Footprints” on the front. The overall measurements are four and one-half inches in length by three inches in width. The article is decorative and intended to be displayed on a table or shelf. The essential character of this item is imparted by the printed “Footprints” poem. The applicable subheading for the mirrored glass plaque (style number 2910676) will be 4911.91.4040, HTSUS, which provides for printed pictures, designs and photographs, other than lithographs on paper. The rate of duty will be free. 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 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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