CBP Ruling R00005 — The tariff classification of glass coasters/picture holders

Tariff classification

Headings: 7013

Product description

In a telephone conversation with this office you described the product as a set of four coasters/picture holders made of glass and metal plus a wooden stand for holding the coasters/picture holders. You indicated that in its condition as imported into the United States, the merchandise will consist of the coasters/picture holders and the wooden stand packed together for retail sale. Each coaster/picture holder consists of a square glass top over a square metal bottom. The glass portion of this item functions as a coaster. Drinks and other items can be placed on the glass coaster. In addition, the product can function as a picture holder with the picture being inserted beneath the glass. In our phone conversation you indicated that the unit value of each coaster/picture holder is fifty cents. The coaster/picture holder represents the essential character of the set of four coasters/picture holders plus a wooden stand. The coaster/picture holder is a composite good consisting of glass and metal. In your letter you suggest that this merchandise be classified in subheading 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), under the provision for photograph, picture or similar frames of base metal. However, the essential character of the coaster/picture holder is imparted by its glass component, not its metal component. Therefore, subheading 8306.30.0000 is not applicable.

CBP rationale

the coasters/picture holders. You indicated that in its condition as imported into the United States, the merchandise will consist of the coasters/picture holders and the wooden stand packed together for retail sale. Each coaster/picture holder consists of a square glass top over a square metal bottom. The glass portion of this item functions as a coaster. Drinks and other items can be placed on the glass coaster. In addition, the product can function as a picture holder with the picture being inserted beneath the glass. In our phone conversation you indicated that the unit value of each coaster/picture holder is fifty cents. The coaster/picture holder represents the essential character of the set of four coasters/picture holders plus a wooden stand. The coaster/picture holder is a composite good consisting of glass and metal. In your letter you suggest that this merchandise be classified in subheading 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), under the provision for photograph, picture or similar frames of base metal. However, the essential character of the coaster/picture holder is imparted by its glass component, not its metal component. Therefore, subheading 8306.30.0000 is not applicable. The applicable subheading for the set of four coasters/picture holders of glass and metal plus the wooden stand will be 7013.99.5000, HTS, which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

Full text

NY R00005 March 27, 2003 CLA-2:RR:NC:2:226 NY R00005 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Lesa Hubbard JC Penney Purchasing Corporation 6501 Legacy Drive Plano, Texas 75024-3698 RE: The tariff classification of glass coasters/picture holders Dear Ms. Hubbard: In your letter dated March 7, 2003 you requested a tariff classification ruling regarding glass “coasters/picture frames” from China, style number C020122. Photographs of the merchandise were submitted with your ruling request. In a telephone conversation with this office you described the product as a set of four coasters/picture holders made of glass and metal plus a wooden stand for holding the coasters/picture holders. You indicated that in its condition as imported into the United States, the merchandise will consist of the coasters/picture holders and the wooden stand packed together for retail sale. Each coaster/picture holder consists of a square glass top over a square metal bottom. The glass portion of this item functions as a coaster. Drinks and other items can be placed on the glass coaster. In addition, the product can function as a picture holder with the picture being inserted beneath the glass. In our phone conversation you indicated that the unit value of each coaster/picture holder is fifty cents. The coaster/picture holder represents the essential character of the set of four coasters/picture holders plus a wooden stand. The coaster/picture holder is a composite good consisting of glass and metal. In your letter you suggest that this merchandise be classified in subheading 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), under the provision for photograph, picture or similar frames of base metal. However, the essential character of the coaster/picture holder is imparted by its glass component, not its metal component. Therefore, subheading 8306.30.0000 is not applicable. The applicable subheading for the set of four coasters/picture holders of glass and metal plus the wooden stand will be 7013.99.5000, HTS, which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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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