The tariff classification of a decorative glass article from China

N043487 December 2, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Robert Ealba Masterworks, Inc. 136 Moran Road Grorss Pointe, MI 48236 RE: The tariff classification of a decorative glass article from China Dear Mr. Ealba: In your letter dated October 28, 2008, you requested a tariff classification ruling regarding a decorative glass article. A sample was submitted with your ruling request. Although the submitted sample is in the form of an unframed article of flat glass, you advised our office that in its imported condition this product will have a wooden or metal frame as well as a removable chain. The consumer can hang this decorative article from the wall or use it as a desktop decoration. In your letter you indicated that the unit value of this product is over five dollars. A multicolor image appears on the article. You stated that this image is formed by the application of many colors to the glass by means of a silk screening process. In a telephone conversation with this office you indicated that the colors are applied to the surface of the glass. You stated that they are not inserted into the glass prior to solidification. You also stated that the glass is neither cut nor engraved. The applicable subheading for the decorative glass article with a wooden or metal frame plus a removable chain will be 7013.99.9000, 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 over three dollars each: 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