The tariff classification of a decorative glass article from China

NY K87732 August 9, 2004 CLA-2-70:RR:NC:1:126 K87732 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway 2nd Floor New York, NY 10018 RE: The tariff classification of a decorative glass article from China Dear Ms. Richardson: In your letter dated July 19, 2004, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample is described as Style #W668N5 - “8 Angled Mirrored Placemat”. The product is a decorative article composed of mirror glass. It has eight angles and is edged with a one-half inch bevel. The article resembles an oversized placemat. The measurements are 21 inches in length and 18 inches in width. You indicated in your letter that the unit value of this item is over five dollars. The applicable subheading for the decorative glass article will be 7013.99.9000, Harmonized Tariff Schedule of the United States (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 five dollars each. The rate of duty will be 7.2 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