The tariff classification of glass picture holders/coasters from China

N017193 October 15, 2007 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of glass picture holders/coasters from China Dear Ms. Ramsey: In your letter dated September 13, 2007, you requested a tariff classification ruling regarding glass “photo/coasters”. A representative sample was submitted with your ruling request. The submitted merchandise, designated as item number 62890, is a set of four square picture holders/coasters composed of glass and a square wooden storage holder. You indicated that in its imported condition into the United States, the four picture holders/coasters and wooden storage holder will be packaged together for retail sale as a set. The product functions as both a picture holder and a coaster. When a picture is placed beneath the glass, the article functions as a picture holder. When drinks and other items are placed on the article, it functions as a coaster. A 2 1/8” X 2 3/8” photo can be viewed from the glass surface of the coaster. You indicated in your letter that the unit value of each picture holder/coaster is not over thirty cents. The applicable subheading for the set of four glass picture holders/coasters 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