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NY E88679

October 27, 1999

CLA-2-70:RR:NC:2:226 E88679


TARIFF NO.: 7013.99.5000

Mr. Donald A. Keller
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of a decorative glass article from China

Dear Mr. Keller:

In your letter dated October 8, 1999, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The subject article (stock #1TOL205) consists of two four-inch square pieces of glass that are held together by a star-shaped metal clip. The top piece of glass is plain and the bottom piece is frosted on one side and decorated with a star design. A sentiment, which reads “Live well Laugh hard Love big” that is composed of paper, will be glued to the front portion of the decorated glass. The item also contains a metal wire base holder.

You suggested in your letter that this article should be classified under 8306.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photograph, picture or similar frames; and parts thereof, of base metal. This provision does not apply since this item does not contain a frame, and the essential character of the product is represented by the glass components.

You indicated in your letter that the unit value for this item will be $1.37. The applicable subheading for the decorative glass article 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: valued over $0.30 but not over $3 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 212-637-7074.


Robert B. Swierupski

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