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NY 813408

August 23, 1995

CLA-2-70:S:N:N3:226 813408


TARIFF NO.: 7006.00.4050, 7013.39.2000

Mr. John E. Brady
Western Overseas Corporation
343 South Glasgow Avenue
Inglewood, CA 90301-210743

RE: The tariff classification of two glass articles from Taiwan

Dear Mr. Brady:

In your letter dated July 18, 1995, on behalf of your client Glassplax, you requested a tariff classification ruling regarding two glass articles. A sample of one item was submitted along with an advertising brochure. The sample will be returned as requested.

The sample, which you have submitted, is a curved piece of glass that is six inches in width and four inches in height. The four sides of the inner surface are edged with a 3/8 inch bevel. You state in your letter that this item will be sold as a picture frame. A photo, verse or small plaque may be mounted to the surface of the glass. The second item is described as mirrored glass coasters. According to the brochure, the coasters come in various sizes. In a telephone conversation with this office, you stated that the unit value for the mirrored glass coasters is less than three dollars each.

The applicable subheading for the curved piece of glass will be 7006.00.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for glass of heading 7003, 7004, or 7005, bent, edgeworked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials: other: other: other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the mirrored glass coasters will be 7013.39.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other: other: other: valued not over $3 each. The rate of duty will be 29.2 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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