R01173 R0 Ruling Active

The tariff classification of a decorative glass article from China

Issued January 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.8000

Headings: 7013

Product description

A photograph was submitted with your ruling request. You indicated that the product consists of painted mirror glass in a wooden frame.

CBP rationale

The applicable subheading for this decorative glass article will be 7013.99.8000, 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: other: valued over three dollars each: other: valued over three dollars but not over five dollars each.

Full text

NY R01173 January 4, 2005 CLA-2-70:RR:NC:1:126 R01173 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Mr. Troy Crago Atico International , USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago: In your letter dated December 9, 2004, you requested a tariff classification ruling regarding a decorative glass article. A photograph was submitted with your ruling request. You indicated that the product consists of painted mirror glass in a wooden frame. You stated that the area of the article is 27.5 inches by 21.5 inches. The product will not be used as a mirror; rather, it will be used as a decorative article. You stated that the outline of a calendar will be permanently painted on the glass. The submitted photograph depicts a rectangle painted on the glass. This rectangle contains seven columns indicating the days of the week and four rows with empty boxes under each day. According to your letter, the end user can write information into each box and this information can be erased. In a telephone conversation, Ms. Liu of your office stated that the glass is not cut or engraved. You indicated in your letter that the unit value of this article is over three dollars but not over five dollars. The applicable subheading for this decorative glass article will be 7013.99.8000, 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: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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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