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NY N013598




July 24, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7020.00.6000

Mr. Joel G. McClure
Restoration Hardware
15 Koch Road
Suite J
Corte Madera, CA94925

RE: The tariff classification of two glass articles from Taiwan

Dear Mr. McClure:

In your letter dated June 28, 2007, you requested a tariff classification ruling. Two photographs of the items you wish to import were submitted with your ruling request.

The product, identified as “Vintage Knob”, is a glass knob with brass mounting hardware. The glass knob will be imported in two sizes: one inch or one and one-half inches in diameter.

The product, identified as “Vintage Pull”, is a glass handle/pull with brass mounting hardware. The glass handle will be imported in the following sizes: three inches, four inches, six inches or eight inches.

You stated in your letter that the above items will be used for cabinets, drawers and doors.

In your letter you ask whether the knob and pull can be classified under subheading 9403.90.8085, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other furniture and parts thereofparts : other: other. You also ask whether these two items can be classified under subheading 8302.42.6000, HTSUS, which provides for base metal mountings, fittings and similar articles... other mountings, fittings and similar articles, and parts thereof, other, suitable for furniture, other. However, the tariff classification of these products is based upon the material that makes up the knob or handle portion of the article. For each item, the glass knob or glass handle imparts the essential character. Therefore, the knob and pull are classified as glass articles in subheading 7020.00.6000, and consideration of classification under subheading 9403.90.8085 or subheading 8302.42.6000 is precluded.

The applicable subheading for the glass knob with brass hardware and the glass handle/pull with brass hardware will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other. The rate of duty will be 5 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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