The tariff classification of a glass picture frame from China

NY G83086 October 30, 2000 CLA-2-70:RR:NC:2:226 G83086 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a glass picture frame from China Dear Ms. Lall: In your letter dated October 3, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as item #CFM0175699, is an 8 X 10 glass picture frame with a fiberboard backing and a clear glass front for displaying a photograph. The frame is composed of mirrored glass that has been cut and engraved with a decorative border and leaf design. You indicated in your letter that the unit value of the glass picture frame is $2.00. The applicable subheading for the glass picture frame will be 7013.99.5000, HTS, 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 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division