CLA-2-70:RR:NC:1:126 R00144
Ms. Lesa R. Hubbard
JC Penney Purchasing Corporation
6501 Legacy Drive
Plano, Texas 75024-3698
RE: The tariff classification of two decorative glass articles and two wooden wall cabinets from China
Dear Ms. Hubbard:
In your letter dated February 26, 2004, you requested a tariff classification ruling. Photographs of the items you wish to import were submitted with your ruling request.
Item number GFC496 is a decorative, wall-mounting, glass article. It is composed of a large round piece of mirror glass combined with a plastic flower-shaped design. The flower design partially covers the mirror glass. The product has a round plastic frame. You stated in your letter that the reflecting surface area of the mirror measures approximately 35 5/8” x 35 5/8”.
Item number DRC2088INLD is a decorative, wall-mounting, glass article. It is composed of a large round piece of mirror glass combined with a wood floral design. The floral design partially covers the mirror glass. The product has a round wood frame. You stated that the reflecting surface of the mirror measures approximately 32 ½” x 32 ½”.
The essential character of item number GFC496 and item number DRC2088INLD is imparted by the glass component. Mirrors converted into other articles by the addition of other parts (i.e., handles, bars or rails), words, pictures, or designs are regarded as decorative glass articles.
You indicated in your letter that the unit value of item number GFC496 and item number DRC2088INLD is over five dollars each.
The applicable subheading for the two decorative glass articles will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
Item number S1189GBET is a wooden, octagon-shaped wall cabinet with a mirror back and two mirror shelves. You stated in your letter that the cabinet measures 18 5/8” x 18 5/8” x 5”.
Item number DR1189GB is a wooden, square-shaped cabinet measuring approximately 18” x 20” x 5”. It is designed with a mirror back and two mirror shelves.
The applicable subheading for the two wood wall cabinets with mirror backing and shelves will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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