CLA-2-70:OT:RR:NC:2:226
Ms. Marissa Sanders
Pier 1 Imports
100 Pier 1 Place, Level 9
Fort Worth, Texas 76102
RE: The tariff classification of glass picture frames from China
Dear Ms. Sanders:
In your letter dated January 14, 2013, you requested a tariff classification ruling.
The merchandise at issue includes three styles of glass picture frames designated as VIN-6503A-6155B, VIN-5956A-6154A and VIN-PF641777P3. You submitted samples for our examination which will be returned to you as requested.
VIN-6503A-6155B is a picture frame composed largely of mirrored, black and clear pieces of glass in different shapes and sizes which form an elaborate pattern on the face and sides of the article. The mosaic glass design is the most visible feature of the item. The product also includes a medium density fiberboard (MDF) base structure and a paperboard backing. The picture frame measures approximately 9 inches x 1 inch x 11 inches.
VIN-5956A-6154A is a picture frame composed largely of glass pieces of different colors and shapes forming an ornamental design on the front and sides of the article. The mosaic glass design is the most visible feature of the item. The product also includes an MDF base structure and a paperboard backing. The picture frame measures approximately 8 inches x 1 inch x 10 inches.
VIN-PF641777P3 is a picture frame composed largely of glass pieces of different colors and shapes forming an ornamental design on the front of the article. The mosaic glass design is the most visible feature of the item. The product also includes an MDF base structure and a paperboard backing. The picture frame measures approximately 10 inches x ½ inch x 11 ¾ inches.
The glass component of the picture frames contributes the most to the consumer appeal of these articles. It is this component which is crucial to the decorative nature of the ornamental frames. The essential character of the frames is imparted by the glass.
You advised our office that the unit value of each of these articles is over five dollars each.
Your letter indicates that the glass in these products is not colored prior to solidification. In addition, you indicated that the glass is not cut or engraved.
The applicable subheading for the glass picture frames, item numbers VIN-PF641777P3, VIN-6503-6155B and VIN-5956A-6154A, 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 (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division