The tariff classification of a glass stand from Taiwan

NY 810500 May 30, 1995 CLA-2-70:S:N:N3:226 810500 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a glass stand from Taiwan Dear Ms. Webster: In your letter dated May 9, 1995, you requested a tariff classification ruling regarding a glass stand. A sample was submitted with your request. The stand (style #K6342MA) is round and made of clear glass which is approximately 5 inches in diameter. It has 3 one half inch feet attached to its base. In a telephone conversation with this office, you stated that the unit value for this item is one dollar and twenty cents each. You further stated that this item is not specially tempered. The applicable subheading for the glass stand will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...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. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport