The tariff classification of a composite good consisting of glass photo holders on a metal ledge from China

NY R04188 July 7, 2006 CLA-2-70:RR:NC1:126: R04188 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Cathy Bonadonna Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a composite good consisting of glass photo holders on a metal ledge from China Dear Ms. Bonadonna: In your letter, dated June 13, 2006, you requested a tariff classification ruling regarding glass picture holders on a metal ledge. Photographs were submitted with your ruling request. The product is a composite good consisting of four glass picture holders that stand on an iron ledge. The glass portion of the article will be used to hold photographs. The iron ledge will support the glass components. The glass picture holders can slide within the channel of the iron ledge. You stated that the value of this article is over five dollars. In your letter you express your opinion that the essential character of this product is imparted by the metal ledge and you suggest that the merchandise should be classified as a metal article in subheading 8306.30.00, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of the product is imparted by the glass picture holders, not by the metal ledge. The glass constitutes the body of the article. The glass picture holders perform the product’s function of holding photographs. The metal ledge simply serves as a stand for the glass components. Therefore, the product will be classified as a glass article in heading 7013, HTSUS. Heading 8306 is not applicable. The applicable subheading for the glass picture holders on a metal ledge 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: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. 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