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NY M80148




February 17, 2006

CLA-2-70:RR:NC1:126: M80148

TARIFF NO.: 7013.99.4000

Ms. Yolanda Massey
Michaels
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of picture holders/coasters on a wooden stand

Dear Ms. Massey:

In your letter dated January 5, 2003 you requested a tariff classification ruling regarding glass picture holders/coasters (“photo coasters”) from China, item number PHCOASTMIXC.

The merchandise consists of four picture holder/coasters made of glass and metal plus a wooden stand for holding the picture holder/coasters. Each coaster/picture holder consists of a square glass top over a square metal bottom.

Samples of the coaster/picture holders and the stand were submitted with your ruling request.

The product functions as both a picture holder and a coaster. When a picture is placed beneath the glass, the article functions as a picture holder. When drinks and other items are placed on the article, it functions as a coaster.

Based on the information you submitted with your ruling request, the unit value of a single coaster/picture holder is not over thirty cents.

The coaster/picture holder represents the essential character of the merchandise consisting of four coasters/picture holders plus a wooden stand.

     The applicable subheading for the set of four picture holders/coasters of glass and metal plus the wooden stand will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38 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.

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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