The tariff classification of one glass sheet and one glass shelf from China and or/Taiwan

NY K88140 November 17, 2004 CLA-2-70:RR:NC:1:126 K88140 CATEGORY: Classification TARIFF NO.: 7006.00.4050, 7013.99.8000 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of one glass sheet and one glass shelf from China and or/Taiwan Dear Mr. Liberati: In your letter dated August 5, 2004, on behalf of LTL Home Products, you requested a tariff classification ruling on two products: “Allure Signature Series” and the “Allure Mini Wave Set”. A sample of each product was submitted and sent to our Customs laboratory for analysis. Our Customs laboratory has determined that each product is composed of glass that has not been pressed and toughened (specially tempered). Model GLWAVECL is a glass sheet that will be used in a shelving system. You stated in your letter that this article, which is from the “Allure Signature Series”, will be imported without mounting hardware. It is a wave-shaped clear glass sheet that measures approximately 8 inches x 40 inches x 5/16 inch thick. The applicable subheading for the glass sheet – Model GLWAVECL – will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other. The rate of duty will be 4.9 percent ad valorem. Model GLWAVEMINICL is a glass shelf from the “Allure Mini Wave Set”. The set includes mounting brackets. It is a wave-shaped clear glass shelf that measures approximately 6 inches x 18 inches x ¼ inch thick. You stated in your letter that the unit value of the glass shelf is over $3.00 but not over $5.00. The applicable subheading for the glass shelf - Model GLWAVEMINICL - will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 11.3 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