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NY R01267





January 21, 2005

CLA-2-70:RR:NC:1:126 R01267

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Shirley Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place
Fort Worth, TX 76102

RE: The tariff classification of a decorative glass mirrored tray from China

Dear Ms. Schmidt:

In your letter dated January 6, 2005, you requested a tariff classification ruling. A photograph of the item you wish to import was submitted with your ruling request.

The subject article, which is referenced as SKU #2064112, is a decorative rectangular-shaped glass mirrored tray. The tray consists of a glass mirror bottom framed in metal and beads. According to the information that was submitted with your letter, the measurements are approximately 18 inches in width by 8 inches in length by 1 inch in height.

You indicated in your letter that this product is intended to be used as a candleholder. Although this article can hold a candle, it is also capable of holding a variety of items – jewelry, cosmetics, toiletries as well as other items.

You stated in your letter that the unit value of this article is over $0.30 but not over $3.00.

The applicable subheading for the decorative glass mirrored tray 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.

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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