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NY M80675

March 17, 2006

CLA-2-70:RR:NC1:126: M80675

TARIFF NO.: 7013.99.4000

Ms. Donna Albert
D.L. Bynum & Company, Inc.
510 Plaza Drive
Suite 1890
Atlanta, Georgia 30349

RE: The tariff classification of picture holders/coasters

Dear Ms. Albert:

In your letter, dated February 15, 2003, you requested a tariff classification ruling regarding glass picture holders/coasters (“photo coasters”) from China, item number 42005.

The merchandise consists of four round picture holders/coasters. Each article consists of a glass body that rests on top of a backing of velvet plus rubber rivets.

A sample of a coaster/picture holder was 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.

In your letter you suggested that this product should be classified as an article of table/kitchen glassware in subheading 7013.39, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is not simply a table/kitchen article (a coaster), it is also an article for indoor decoration (a photo holder). While glass table/kitchen articles are classifiable in subheading 7013.39, HTSUS, decorative glass articles are classifiable in subheading 7013.99. Under General Rule of Interpretation (3) (c) of the HTSUS, when no single component of a composite good imparts the essential character to the merchandise, the product is classifiable under the applicable subheading that appears last in the HTSUS. Subheading 7013.99 appears after subheading 7013.39 in the HTSUS. Therefore, subheading 7013.39 is not applicable to the photo holder/coaster.

The applicable subheading for the picture holders/coasters of glass (with velvet backing and rubber rivets) will be 7013.99.4000, 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.


Robert B. Swierupski

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