The tariff classification of a decorative plastic article, a decorative glass article and two framed glass mirrors from Indonesia

NY J85050 June 13, 2003 CLA-2-70:RR:NC:2:226 J85050 CATEGORY: Classification TARIFF NO.: 3926.40.0000, 7013.99.9000, 7009.92.1000 Mr. Arash A. Raminfar Clearpoint International Custom House Brokers 2934 ½ Beverly Glen Cir #85 Bel Air, CA 90077 RE: The tariff classification of a decorative plastic article, a decorative glass article and two framed glass mirrors from Indonesia Dear Mr. Raminfar: In your letter dated May 20, 2003, on behalf of your client, Grand Glass Company, Inc., you requested a tariff classification ruling regarding five articles. Representative photographs depicting the items were submitted with your ruling request. Item # WIN1 is an ornamental article described as a “window frame”. You stated in your letter that the window frame, which is designed to resemble a window, is a decorative article intended to be mounted on a wall. It is not to be used as a functional window. The article is composed of a polyurethane frame containing four panes of glass. The frame measures approximately 36 inches in height and 24 inches in width. You indicated that the polyurethane frame could be imported without the glass. When imported without the glass, the applicable subheading for the decorative polyurethane window frame will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheading 3926.40.0000, HTS, which are products of Indonesia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". When the decorative window frame is imported with the four panes of glass preset into the polyurethane frame, the applicable subheading will be 7013.99.9000, 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 $5 each. The rate of duty will be 7.2 percent ad valorem. Item # MIR1 is described as a decorative glass mirror framed in plastic. The mirror is designed to hang on a wall. The measurements are 36 inches in height by 24 inches in width. You stated in your letter that the reflecting surface area measures approximately 871.02 square centimeters. Item #03004 is described as a beveled edged glass mirror that measures approximately 36 inches in width by 72 inches in length. You stated that the reflecting surface area measures approximately 903.28 square centimeters. You stated in your letter that the mirror could be mounted on a wall. The applicable subheading for the two framed glass mirrors will be 7009.92.1000, HTS, which provides for glass mirrors, whether or not framed, including rear-view mirrors: framed: not over 929 cm² in reflecting area. The rate of duty will be 7.8 percent ad valorem. In order to issue a ruling on item #17055 - “Tempered Glass Tabletop” and item #15011 - “Non-Tempered Glass Tabletop”, we need the following information indicated below. Since the complete articles are too large, please submit a portion of each article (at least twelve inches by twelve inches). Please be sure that the section submitted includes a portion of the face or surface as well as the side (or edge) and corner. Please indicate whether each article has any holes or attachments. When this information is available, you may wish to consider resubmission of your request regarding these two products. If you resubmit the request, please resubmit a copy of your original letter along with the two samples and additional information requested in this notice. Please mail your request to U.S. Customs, One Penn Plaza, 10th floor, Customs Information Exchange, attention: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027. 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