The tariff classification of a four decorative glass articles from China

N013134 July 11, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Debbie Bell Beall’s Import Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of a four decorative glass articles from China Dear Ms. Bell: In your letter dated June 14, 2007, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The submitted sample, designated as Style AM3691S/S1, is a decorative beveled-edged glass mirror mounted onto a wooden-box like frame. The article measures approximately 17¾ inches in width by 11-7/8 inches in height by 2 inches in depth. A screen printed sunset-beach scene is on the exterior surface of the mirror. The article incorporates a light and a sound effect which creates the illusion of moving water. There is a volume control knob to adjust sound and an on-off light switch on the power cord. In your letter you also requested a tariff classification ruling on Style numbers AM3691S/S2, AM3691S/P and AM3691S/D. No samples were submitted for these three articles. In a telephone conversation with this office, you stated that the only distinguishable differences among all four of the styles are the screen printed scenes as well as sound effects. You indicated in your letter that the unit value of each article is over five dollars. The applicable subheading for the four decorative glass articles will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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