The tariff classification of glass coasters/picture holders from China

NY J88663 September 29, 2003 CLA-2:RR:NC:2:226 NY J88663 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Michael Madden Stonepath Logistics. 895 Blue Genitan Road Eagan, Minnesota 55121 RE: The tariff classification of glass coasters/picture holders from China Dear Mr. Madden: In your letter dated August 25, 2003, on behalf of Webb Business Promotions, you requested a tariff classification ruling regarding glass coasters/picture holders from China. Your inquiry describes four glass coasters/picture holders plus a wooden stand designed to hold these items. You indicated that in its condition as imported into the United States, the merchandise will consist of the glass coasters/picture holders and the wooden stand packed together for retail sale. Each coaster/picture holder can hold a picture measuring two inches by two and three quarters inches. You indicated that the value of each coaster/picture holder is approximately one dollar. In your letter you suggest that this merchandise be regarded as table/kitchen glassware and be classified in subheading 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS) under the provision for glassware of a kind used for table (other than drinking glasses) or kitchen purposes…other: other: valued not over three dollars each. However, the glass article in question is not simply a coaster. It is both a coaster and a picture holder. While a coaster is regarded as table/kitchen glassware, a picture holder is not considered to be table/kitchen glassware; rather, a picture holder is regarded as general purpose household glassware classifiable as glassware for indoor decoration in subheading 7013.99.50, HTS. Therefore, the coasters/picture holders are not classifiable as table/kitchen glassware in subheading 7013.39.20, HTS. The applicable subheading for the set of glass coasters/picture holders plus the wooden stand will be 7013.99.5000, HTS, which provides for glassware of a kind used for…toilet, office, indoor decoration and 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