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NY C83983




February 18, 1998

CLA-2-70:RR:NC:2:226 C83983

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.4000; 7013.99.5000; 7013.99.8000

Mr. John Carrier
World Bazaars, Inc.
2400 Yates Avenue
Commerce, California 90040

RE: The tariff classification of glass picture frames from China

Dear Mr. Carrier:

In your letter dated January 26, 1998, you requested a tariff classification ruling regarding glass picture frames. Representative samples of the items were submitted with your ruling request.

Item #43114 is a picture frame consisting of a clear glass front which is secured to a fiberboard back by four removable metal clips. In your letter, you stated that the frame will be imported in four sizes: 3x5, 4x6, 5x7 and 8x10. The unit values will be $0.24, $0.29, $0.32 and $0.50, respectively. The intended use of this article is to hold pictures.

Item #43447 is a picture frame consisting of two layers of clear glass with decorative lead edging simulating separate glass panes. Dried flowers are sandwiched between each pane of glass. In your letter, you stated that the frame will be imported in three sizes: 3x5, 4x6 and 5x7. The unit values will be $2.00, $2.46 and $3.15, respectively.

The applicable subheading for the glass picture frames with unit values not over $0.30 will be 7013.99.4000, 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 not over $0.30 each. The rate of duty will be 38 percent ad valorem.

The applicable subheading for the glass picture frames with unit values over $0.30 but not over $3 will be 7013.99.5000, 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 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the glass picture frames with unit values over $3 but not over $5 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 but not over $5 each. The rate of duty will be 13.5 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,

Robert B. Swierupski
Director,

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