The tariff classification of glass and brass trinket

Author: JULIE R MCKELVEY Date: 9/1/95 8:51 AM Priority: Normal CC: FRANK L CANTONE Subject: District Binding Ruling 813788 ------------------------------- Message Contents ------------------------------- DD 813788 August 31, 1995 CLA-2-70:L:CO:D16 813788 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Rosalie Althoff Midwest of Cannon Falls 32057 64th Avenue Cannon Falls, Minnesota 55009 RE: The tariff classification of glass and brass trinket boxes from Thailand. Dear Ms. Althoff: In your letter dated August 14, 1995, you requested a tariff classification ruling. The sample you submitted is described as item number 17303-9, brass and glass trinket box. The dimensions of the box are 4" X 4" X 4-9/16". The box has four glass sides, a glass lid and a mirrored bottom. Brass channel forms structural frames around the edges of the sides, lid and bottom. The lid is hinged so that the item can function as a box. There are four rounded brass feet on each corner of the base. Adhered to the inside of each glass side and the lid are paper images of antique letters and numbers which show through the clear glass. Except for the mirrored bottom which has a brass under-surface, the inside of the box has been painted with a gold-tone paint. In your letter, you also state that the cost of the box is $ 4.68 and that it will be marketed as a decorative accessory for the home. The applicable subheading for the glass and brass trinket box will be 7013.99.8000, which provides for glassware of a kind used for ... office, indoor decoration or similar purposes: other glassware: other: other: other: valued over $ 3 each: other: valued over $ 3 but not over $ 5 each. The rate of duty will be 14.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Audrey Adams District Director