CLA-2-70:OT:RR:E:NC:1:126
Ms. Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Highway
Suite 205
Huntsville, AL 35824
RE: The tariff classification of two glass table/kitchen articles and one wrought iron cookbook holder from China
Dear Ms. Pietz:
In your letter dated July 16, 2008, on behalf of CCC Associates dba Caffco International, you requested a tariff classification ruling. Photographs of the items you wish to import were submitted with your ruling request.
Item number MI585662 is a glass serving plate inserted into a wrought iron holder. Item number MI585663 consists of two glass serving plates inserted into a two-tier wrought iron holder. Each plate holder is decorated with oak leaves and acorns of metal.
The essential character of item numbers MI585662 and MI585663 is imparted by the glass serving plates.
You indicated in your letter that each glass plate is valued over thirty cents but not over three dollars.
The applicable subheading for the glass serving plate with wrought iron holder (item number MI585662) and the two glass serving plates with wrought iron holder (item number MI585663) will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for...table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem.
Item number MI585682 is a wrought iron cookbook holder. The item has an easel back and is decorated with leaves and vines of metal. The holder will be placed on a kitchen countertop to display a cookbook/recipe while food is prepared.
You suggest classification of the cookbook holder as an ornamental article of metal under heading 8306. Despite its decorative nature, the cookbook still remains a functional item.
The applicable subheading for the wrought iron cookbook holder will be 7323.99.9060, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel... other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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.
Your inquiry does not provide enough information for us to give a classification ruling on the other two products item number MI585681 (two-tier plate holder with marble inserts) and item number MI5855AF (round wrought iron and marble cake plate). Please submit the additional information below.
Please submit a sample of each product. For each item, please indicate the brand name/trade name or style number of the stone. Please indicate the precise manner in which each stone product has been worked prior to importation. Every process applied to the stone should be fully described. Have the edges of the stone been beveled?
If you decide to resubmit your request, please include a copy of your original letter, as well as the requested sample and any additional information requested in this notice.
You may mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-5027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division