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NY B84943




May 16, 1997

CLA-2-2:RR:NC:70:226 B84943

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000, 7013.99.8000, 7013.99.9000

Mr. John P. Leer
Clear Reflections, Inc.
3450 Commercial Avenue
Northbrook, IL 60062

RE: The tariff classification of beveled glass picture frames from Taiwan

Dear Mr. Leer:

In your letter dated March 25, 1997, you requested a tariff classification ruling regarding various glass picture frames. A representative sample (CR 923) and a catalogue depicting the frames were submitted with your ruling request.

Item CR 923 is a freestanding curved beveled glass picture frame measuring approximately twelve and one half inches in width by nine inches in height. One side features a gold colored rectangular plastic frame suitable for inserting a 5" X 7" photograph. Items CR 900 through CR 907 and item CR 927 are similar in style and will accommodate photographs of various sizes (3.5" X 5", 5" X 7" and 8" X 10"). In a telephone conversation with this office, you indicated that the unit value for item CR 923 will be $3.80. You further indicated that the unit value for item CR 900 will be $2.23 and the unit value for CR 927 will be $5.18.

The applicable subheading for the beveled glass picture frame (CR 900) will be 7013.99.5000, 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 $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the beveled glass picture frame (CR 923) will be 7013.99.8000, 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 13.9 percent ad valorem.

The applicable subheading for the beveled glass picture frame (CR 927) will be 7013.99.9000, 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 $5.00 each. The rate of duty will be 7.2 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 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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