The tariff classification of a decorative glass article from China

N237757 March 22, 2013 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance,, CA 90503 RE: The tariff classification of a decorative glass article from China Dear Mr. Liu: In your letter dated January 16, 2013, you requested a tariff classification ruling on behalf of your client, Artissimo Designs El Segundo. A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The subject sample is designated as “Framed Sports Mirror – Indians” (style number 40947MI011). The item is an ornamental glass article consisting of an image which appears on mirror glass framed in black plastic. The framed article measures approximately 11 inches x 11 inches square. Style number 40947MI011includes an image of a baseball team logo printed onto the mirror glass. It is designed to be hung on a wall as a decorative article. Your letter states that the article consists of tempered glass. However, our laboratory has determined that this product does not consist of specially tempered (pressed and toughened) glass. According to your letter, the unit value of the article is over thirty cents but not over three dollars. The applicable subheading for the “Framed Sports Mirror - Indians” (style number 40947MI011) 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, Thomas J. Russo Director National Commodity Specialist Division