The tariff classification of a glass picture frame from China

NY J86739 August 4, 2003 CLA-2:RR:NC:2:226 NY J86739 CATEGORY: Classification TARIFF NO.: 7013.99.4000; 7013.99.5000 Ms. Cecilia Castellanos Western Overseas Corporation 1855 Coronado Ave. Long Beach, CA 90804 RE: The tariff classification of a glass picture frame from China Dear Ms. Castellanos: In your letter dated July 1, 2003 on behalf of B.P. Industries, you requested a tariff classification ruling regarding a glass picture frame. A sample of the product was submitted with your ruling request. This sample will be returned to you. The area of the frame is approximately five and a half inches by seven and half inches. It is designed to accommodate a photograph approximately three and a half inches by four and half inches. You indicated that the value of the picture frame is under three dollars. When valued not over thirty cents each, the applicable subheading for the glass picture frame will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 percent ad valorem. When valued over thirty cents but not over three dollars each, the applicable subheading for the glass picture frames 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: 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