The tariff classification of a decorative glass article from India

N060198 June 1, 2009 CLA-2-70:OT:RR:E:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Joel McClure Restoration Hardware, Inc. 15 Koch Road Suite JCorte Madera, CA 94925 RE: The tariff classification of a decorative glass article from India Dear Mr. McClure: In your letter dated May 8, 2009, you requested a tariff classification ruling regarding a decorative glass article - “Convex Clock Mirror,” Product Style # 40200045 - from India. A photograph of the product was submitted with your ruling request. The “Convex Clock Mirror” is a framed decorative glass article. You stated that the clock is not functional. The body of the article consists of mirror glass which is decorated with a clock design (formed by metal rings and Roman numerals). According to the information presented in your ruling request, the article is square in shape and “will measure 51.5 inches on all four sides at the outer edges.” You stated that the unit value of the product is over five dollars. In your letter you stated your opinion that this item should be classified as a glass mirror in subheading 7009.92.5000, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is clearly not designed to be used as a mirror – i.e., it is not designed to be used by a person to see his or her reflection. It is a decorative glass article consisting of mirror glass, not a mirror. Therefore, subheading 7009.92.5000 is not applicable. The applicable subheading for the decorative glass article - “Convex Clock Mirror,” Product Style # 40200045 - 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: 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/. In your letter you also inquired regarding the status of this product under the Generalized System of Preferences (GSP). Please note that merchandise classifiable in subheading 7013.99.9000, HTSUS, is not eligible for GSP treatment for the list of “beneficiary developing countries,” only for the list of “least developed beneficiary countries.” While India is listed in General Note 4 to the HTSUS as a “beneficiary developing country,” it is not listed as a “least developed beneficiary country.” Therefore this decorative glass article from India - classifiable in subheading 7013.99.9000, HTSUS - is not subject to GSP. 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