The tariff classification of a decorative glass article from China

N252616 May 8, 2014 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Martha De Castro Bed, Bath and Beyond 700 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a decorative glass article from China Dear Ms. De Castro: In your letter dated April 18, 2014 you requested a tariff classification ruling regarding the “Mirrored Cubes Wall Décor,” SKU# 4240811. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The subject merchandise is a decorative glass article designed to be displayed on a wall. The item is comprised of thirty-six cube-like designs which consist of square, mirrored glass pieces glued onto metal. Each of the glass pieces measure approximately 1¾ inches. The mirrored cubes are linked together with metal extenders to form the mirrored wall decor. The article has a metal hook attachment on the back to facilitate hanging on a wall. In your letter you stated that the unit value of the product will be over five dollars. The essential character of this merchandise is imparted by the glass component. The applicable subheading for the “Mirrored Cube Wall Décor”, SKU#42420811 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/. 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 Jacob.Bunin@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division