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NY K82135




January 22, 2004
CLA-2:70:RR:NC:1:126 K82135

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000, 7013.99.8000, 3924.90.2000, 7013.99.5000, 7013.29.2000

Mr. Karl F. Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of picture frames from China and bathroom glassware articles from Taiwan

Dear Mr. Krueger:

In your letter dated December 17, 2003, on behalf of your client, Umbra Inc., you requested a tariff classification ruling. Representative samples of a glass picture frame, a glass tissue cover box and a drinking glass were submitted with your ruling and will be returned to you as requested.

The first item is described as the “Trapeze” picture frame - item #306176. It consists of a 23-inch metal crossbar from which three (4 X 6) picture frames are suspended. Each picture frame hangs from a metal wire that measures approximately 4 inches in length. Each frame is composed of two panes of glass held together by four metal screws, one in each corner. A photograph can be placed between the two panes of glass.

You indicated in your letter that this item will be imported in three sizes: item #306176 (sample submitted), item #306177 (holds two 5 x 7 photos and one 8 x 10 photo) and item #306175 (holds one 4 x 6 photo, one 5 x 7 photo and one 8 x 10 photo).

You stated in your letter that item numbers 306176 and 306177 are valued over five dollars each, while item number 306175 is valued over three dollars but not over five dollars each.

The applicable subheading for the two picture frames - item numbers 306176 and 306177 - 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: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.

The applicable subheading for the picture frame - item #306175 - will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.

In your presentation, you request a classification ruling on the same type of product constructed in a few different ways. One scenario involves a picture frame consisting of a glass panel and wood backing hanging from the metal crossbar.

This product is classifiable as glassware in subheading 7013.99, HTS. The precise eight-digit subheading is dependent on the unit value of the article.

Another scenario involves a picture frame consisting of two acrylic panels hanging from the metal crossbar.

When the “Trapeze” picture frame is composed of acrylic panels, the applicable subheading will be 3924.90.2000, HTS, which provides for other household articles of plastics, other, picture frames. The rate of duty will be 3.4 percent ad valorem.

You also inquired regarding the same products when framed in metal - metal crossbar with suspended picture frames consisting of glass panels framed in metal, metal crossbar with suspended picture frames consisting of glass panels with wood backing framed in metal, and metal crossbar with suspended picture frames consisting of acrylic panels framed in metal.

In order to issue a ruling regarding the items framed in metal, we require additional information. For these items, please submit the additional information indicated below.

Please submit a sample of each of the items that consist of the panels with a metal frame. Each sample should be labeled with its brand name or style number. For each item, indicate the value of the panels and the value of the metal frame. Identify the type of metal that comprises the metal frame for each item.

In addition you inquired about the classification of the glass frames if they were produced with “tempered” glass. Please note there is no category in the HTS for merely “tempered” glass. There is a category for “pressed and toughened” (specially tempered) glass. However, you indicated in a telephone conversation with this office that you were not certain if any of these items would be produced as “specially tempered glass.”

If your client determines that frames of “specially tempered glass” may actually be produced, please submit a sample of each of the frames claimed to be specially tempered. Each of these items should be labeled with its brand name or style number.

You also requested a tariff classification ruling on certain bathroom glassware articles. The items in question are depicted in a catalogue page that was submitted with your letter. These items include a soap dish, a toothbrush holder, a small canister, a tissue box cover and a drinking glass.

You stated in your letter that the glass soap dish, toothbrush holder and small canister are valued over thirty cents but not over three dollars each, while the glass tissue box cover is valued over five dollars each.

The applicable subheading for the glass soap dish, toothbrush holder, and small canister 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 thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the glass tissue box cover 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 five dollars each. The rate of duty will be 7.2 percent ad valorem.

You stated in your letter that the drinking glass is valued over thirty cents but not over three dollars each.

The applicable subheading for the drinking glass will be 7013.29.2000, HTS, which provides for drinking glasses...other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem.

In addition, you inquired regarding the classification of the soap dish, toothbrush holder, small canister, tissue box cover and drinking glass when these items are “toughened.” There is no category in the HTS for glass articles which are simply “toughened.” Rather, there is a category for “pressed and toughened” specially tempered glassware. However, you indicated in a telephone conversation with this office that you did not know whether any of these items would be produced from specially tempered glassware.

If your client determines that any of these items (soap dish, toothbrush holder, canister, tissue box cover, drinking glass) may actually be produced of “specially tempered glass,” please submit a sample of each of the articles claimed to be specially tempered. Each of these products should be labeled with its brand name or style number.

When information is available regarding those products that we could not address in this ruling request, you may wish to consider resubmission of your request for those products. If you resubmit the request, please resubmit a copy of your original letter along with the sample and information requested in this notice.

Please mail your request to Bureau of Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section.

In the future, please limit your ruling request to a maximum of five items.

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,

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