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NY K81903




February 25, 2004
CLA-2-70:RR:NC:1:126 K81903

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.8000, 7013.99.9000

Ms. Leslie J. Cummings
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49505-6083

RE: The tariff classification of three glass shelf kits from China

Dear Ms. Cummings:

In your letter dated December 17, 2003, you requested a tariff classification ruling on three glass shelf kits.

The submitted samples, which you refer to as “Premiere Glass Shelf Kits”, consist of three collections - “Step” - 1881, “Tier” - 1882 and “Arc” -1880. One sample from each collection was sent to our Customs laboratory for analysis.

The “Step”, “Tier”, and “Arc” collections are three glass wall shelf kits. Each kit includes a ¼” thick glass shelf with a polished round edge and aluminum wall mounting hardware. You stated in your letter that the “Step” and “Tier” collections will be imported in three sizes: 12” x 12” corner shelf kits, 6” x 18” and 8” x 24” straight style shelf kits. The “Arc” collection will be imported in two sizes: 6” x18” and 8” x 24” curved style shelf kits.

Although you claim each glass shelf is composed of tempered glass, an analysis from our Customs laboratory has indicated that these products are not pressed and toughened (specially tempered).

The essential character of each glass wall shelf kit is imparted by the glass shelf.

When the glass shelf kits are valued over $3.00 but not over $5.00 each, the applicable subheading will be 7013.99.8000, 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 $3.00 but not over $5.00 each. The rate of duty will be 11.3 percent ad valorem.

When the glass shelf kits are valued over $5.00 each, the applicable subheading will be 7013.99.9000, 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 $5.00 each. The rate of duty will be 7.2 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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