The tariff classification of a bent glass award and a glass picture frame

N248410 January 2, 2014 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7006.00.4050; 7013.99.5000 Ms. Kristen Clines Kuehne and Nagel, Inc. 1825 Airport Exchange Blvd. Suite 500 Erlanger, KY 41018 RE: The tariff classification of a bent glass award and a glass picture frame Dear Ms. Davenport: In your letter dated November 6, 2013, on behalf of J. Charles Crystalworks, you requested a tariff classification ruling regarding a bent glass award (product number 8201) and a glass picture frame (product number 8310). Samples were submitted with your ruling request. The bent glass award consists purely of edge-worked glass. It does not include any components other than glass. It consists of bent glass measuring seven inches in height by ten inches in width. In the information submitted with your ruling request, you indicated that the edges of this bent glass have been beveled. You stated that this item is made of rolled glass that has been polished. The glass picture frame consists of bent glass with a rectangular plastic piece set on the glass. The glass is backed with paperboard. The entire glass product measures 6.5 inches in height by 11.5 inches in width. The plastic piece on the glass measures four inches by six inches. Your letter indicates that the unit value of the glass picture frame is over thirty cents but not over three dollars. The applicable subheading for the bent glass award (product number 8201) – which consists of a piece of bent, edge-worked glass – will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the glass picture frame (product number 8310) will be 7013.99.5000, 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 but not over three dollars. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division