CLA-2-70:RR:NC:2:226 I84794
Mr. David Jost
Elsa L., Inc.
27 Red Rock Way
San Rafael, CA 94903
RE: The tariff classification of a glass mirror picture frame from China
Dear Mr. Jost:
In your letter dated July 26, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.
The subject article, which is identified as item #01505, is a decorative glass mirror picture frame. The frame incorporates a paperboard back easel-style stand and a clear glass "window," behind which a 5” x 7” photograph may be inserted for display. The overall dimensions are nine and one-half inches in height by seven and one-half inches in width.
You indicated in your letter that the unit value of this article is $4.38.
The applicable subheading for the decorative glass mirror picture frame will be 7013.99.8000, 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: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 12 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