CLA-2-70:RR:NC:1:126
Mr. Charles Jew
Elsa L, Inc.
1 Thorndale Drive, #268
San Rafael, CA 94903
RE: The tariff classification of a glass frame (ref. 920721-002) from China
Dear Mr. Jew:
In your letter dated July 18, 2007, you requested a tariff classification ruling regarding a frame consisting of glass and metal.
A sample of the product was submitted with your ruling request. The frame measures approximately 8.5 inches by 6.5 inches.
The greatest part of the surface area of the frame consists of glass. In your letter you indicated that the weight of the glass portion of the article is much greater than the weight of the metal portion and that the value of the glass portion is much greater than the value of the metal portion.
You stated that the unit value of the frame is over three dollars but not over five dollars.
The glass portion of the frame - which occupies the vast majority of the surface of the article - is the portion that immediately surrounds the section of the article designed for the insertion of the picture.
In your letter you state your opinion that the glass/metal frame should be classified in subheading 8306.29.00 of the Harmonized Tariff Schedule of the United States (HTSUS) under the provision for statuettes and other ornaments of base metal …other. However, heading 8306 only applies to items of base metal. The essential character of this frame is imparted by the glass, not the metal. Therefore, subheading 8306.29.00, HTSUS, is not applicable.
In addition, subheading 8306.30.00, HTSUS, which covers photograph or picture frames of base metal, is not applicable. Heading 8306 is limited to items of base metal. The essential character of the product at issue in this ruling request is imparted by the glass, not the metal.
In your letter you contend that ruling N013023, dated June 25, 2007, should be applied to the merchandise under consideration in the instant ruling request. However, the product covered by ruling N013023 is clearly distinguishable from the article at issue.
Ruling N013023 classified a metal plaque with a base of mirror glass as an ornament of base metal in heading 8306. However, the article at issue in the instant ruling request is clearly not a metal item on a base of glass. Rather, the product at issue consists largely of glass. The metal is a relatively minor component of the frame under consideration.
As explained above, the surface area of the product at issue consists largely of glass. The glass is the dominant component in the product based on both value and weight. In addition, the glass component is the portion of the article which immediately surrounds the section of the product designed for the insertion of the picture. For all these reasons, the essential character of this frame is imparted by the glass component, not the metal component. Ruling N013023 is clearly irrelevant to the ruling request under consideration.
The applicable subheading for the glass/metal frame (ref. 920721-002) will be 7013.99.6000, 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 three dollars but not over five dollars each. The rate of duty will be 15 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division