CLA-2-70:RR:NC:1:126 M87359
Mr. William Helms
Schmidt Pritchard & Co., Inc.
9801 West Lawrence Avenue
Schiller Park, Il 60176
RE: The tariff classification of decorative glass stands from India
Dear Ms. Thompson:
In your letter dated September 8, 2006, on behalf of your client Euromarket Designs, you requested a tariff classification ruling.
Samples were submitted with your ruling request.
The products include a large glass stand cut in the shape of a star (“coaster SKU # 597-562”) and a group of four small glass stands cut in the shape of stars (“coasters SKU # 600-776”).
Each of these articles is made of mirror glass. The large star-shaped stand measures approximately twelve inches in diameter at its widest point and each of the small stands measures approximately 5.75 inches in diameter at its widest point.
You stated that the unit value of the large glass star-shaped stand is over five dollars and that the unit value of each of the small star-shaped glass articles is over thirty cents but not over three dollars.
Although you indicated that candles can rest on these star-shaped glass articles, they are general purpose decorative articles that can be used as stands for a wide variety of items.
In your letter, you state your opinion that SKU # 597-562 and SKU # 600-776 should be classified as mirrors in subheading 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, although these articles are made of mirror glass, they are not in fact mirrors. They are decorative glass stands classifiable in heading 7013. They are not used as mirrors. Subheading 7009.92.1000 is not applicable.
The applicable subheading for the large star-shaped glass stand (SKU # 597-562) will be 7013.99.7000, HTSUS, 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 three dollars each: cut or engraved: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
The applicable subheading for the group of four small star-shaped glass stands (SKU # 600-776) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.
In your letter you inquired regarding the applicability of the Generalized System of Preferences (GSP) to this merchandise. Articles classifiable in subheadings 7013.99.7000 and 7013.99.5000 are not applicable for duty-free treatment under GSP. These products are fully dutiable and are not subject to GSP.
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,
National Commodity
Specialist Division