Ms. Marie Knight
Phoenix International Freight Services, Ltd.
Romulus, MI 48174-2507
RE: The tariff classification of a glass wall shelf from China
Dear Ms. Knight:
In your letter dated April 6, 2000, on behalf of your client, United Global Sourcing Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.
The submitted sample (No. 89 WH 10618) is a glass wall shelf kit consisting of a clear glass shelf, a white metal shelf anchor, and mounting screws. The glass shelf is inserted into the metal anchor after the anchor is mounted onto a wall. The item measures approximately eighteen inches in width by six inches in depth.
You indicated in a telephone conversation that the unit value will range from $2.07 to $3.00 depending on the size of the item.
In your presentation, you cited a previous ruling C87688, dated May 19, 1998, and suggested that this item should be classified under subheading 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures. The article in ruling C87688 consisted of a glass shelf with a metal towel bar. The sample in this ruling consists of a glass shelf without a metal towel bar. This represents a significant difference.
The applicable subheading for the glass wall shelf will be 7013.99.5000, HTS, 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 $0.30 but not over $3 each. The rate of duty will be 30 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 212-637-7074.
Robert B. Swierupski