The tariff classification of a glass mirrored vanity tray from China

NY K88816 September 15, 2004 CLA-2-70:RR:NC:1:126 K88816 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 glass mirrored vanity tray from China Dear Ms. Richardson: In your letter dated August 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, which is referred to as Style #69639T, is a glass mirrored vanity tray with colorful, flower-shaped handles made of pewter. The tray is designed with a scalloped one-half inch beveled edge. The measurements are approximately twelve inches in length and eight inches in width. You indicated in your letter that the unit value of this item is over five dollars. The article will function as a holding and display tray for items used in the bathroom. The applicable subheading for the decorative glass mirrored vanity tray 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