The tariff classification of glass coasters/picture holders from China

N013948 July 27, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, New Jersey 07083 RE: The tariff classification of glass coasters/picture holders from China Dear Ms. Bonadonna: In your letter dated July 3, 2007, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject merchandise, designated as SKU number 14211250 (natural- colored caddy) or SKU number 14211241 (black-colored caddy), is a set of four coasters/picture holders composed of glass and metal and a square wooden storage caddy. According to your letter, in their imported condition, the four coasters/picture holders and wooden caddy will be packaged together for retail sale as a set. Each coaster consists of a square glass top attached to a stainless steel bottom. The glass portion of this item functions as a coaster. Beverages or other items can be placed on the glass coaster. The product can also function as a picture holder with the picture being inserted beneath the glass. A 2 ½” x 2 ½” picture can be viewed from the glass surface of the coaster. You indicated in your letter that the unit value of each coaster/picture holder is not over thirty cents. The coaster/picture holder represents the essential character of the set of four coasters/picture holders and wooden storage caddy. The applicable subheading for the set of four coasters /picture holders of glass and metal plus the wooden storage caddy will be 7013.99.4000, 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: valued not over thirty cents each. The rate of duty will be 38 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