N026253 N0 Ruling Active

The tariff classification of three decorative glass articles from China

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

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The subject merchandise, designated in your letter as “Glass Photo Frame w/Quote” - SKU number 65940 - Friend, SKU number 65942 - Mother (sample submitted) and SKU number 65944 - Sister, are three decorative glass articles measuring approximately 7 5/8 inches by 7 5/8 inches. A unique inspirational quotation appears on each decorative glass article. A 4” x 6” photo frame edged with silver PVC is incorporated within each decorative glass article. The product has a mirrored beveled edge and a paperboard easel back for placement on a desk, bookshelf or table. You indicate in your letter that the unit value of each glass article will be over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the three decorative glass articles (SKU numbers 65940, 65942 and 65944) 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: valued over $0.

Full text

N026253 May 9, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of three decorative glass articles from China Dear Ms. Ramsey: In your letter dated April 11, 2008, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The subject merchandise, designated in your letter as “Glass Photo Frame w/Quote” - SKU number 65940 - Friend, SKU number 65942 - Mother (sample submitted) and SKU number 65944 - Sister, are three decorative glass articles measuring approximately 7 5/8 inches by 7 5/8 inches. A unique inspirational quotation appears on each decorative glass article. A 4” x 6” photo frame edged with silver PVC is incorporated within each decorative glass article. The product has a mirrored beveled edge and a paperboard easel back for placement on a desk, bookshelf or table. You indicate in your letter that the unit value of each glass article will be over thirty cents but not over three dollars. The applicable subheading for the three decorative glass articles (SKU numbers 65940, 65942 and 65944) 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: valued over $0.30 but not over $3.00. The rate of duty will be 30 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 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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