The tariff classification of glass plates from China

N055015 April 8, 2009 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Tammie Oliver Kohl’s Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of glass plates from China Dear Ms. Oliver: In your letter dated March 13, 2009, you requested a tariff classification ruling regarding three glass plates from China. Samples of the plates were submitted with your ruling request. The samples will be returned to you in accordance with your request. Two of the glass plates are designated with items numbers F9YA104X and F8Y067S. Each of these items measures approximately 6.5 inches in diameter. In your letter you indicated that the third plate - which consists of glass mosaic - has not been assigned a style number. This plate measures 4.5 inches in diameter. You stated that each of the plates is valued over thirty cents but not over three dollars. Although you stated that these articles will be used to hold candles, they have the form of general purpose decorative plates, trays or stands that could be used to hold a wide variety of household items. They are regarded simply as general purpose household glassware, not as candle holders. The applicable subheading for the three glass plates will be 7013.99.5000, 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 over thirty cents not over three dollars each. The rate of duty will be 30 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