The tariff classification of two decorative glass household articles from Vietnam

NY E89421 November 10, 1999 CLA-2-70:RR:NC:2:226 E89421 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Laura Yeager Ikea Plymouth Commons 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of two decorative glass household articles from Vietnam Dear Ms. Yeager: In your letter dated November 2, 1999, you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request. The first article (50018903) “Iggon Vase” is an eight and one-half inch high cylindrically shaped glass vessel within a removable bamboo sleeve. You indicated that the unit value for this item is $1.50. The second article (30018904) “Iggon Plant Pot” is a six- inch high square shaped glass vessel within a removable bamboo sleeve. You indicated that the unit value for this item is $1.20. The essential character of each article is imparted by the glass component. The use and function of these two household articles are clearly represented by the glass. The applicable subheading for the two decorative glass articles will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: valued over $0.30 but not over $3.00 each. Vietnam is not one of the countries subject to the General rate of duty (Column 1). It is subject to the Column 2 rate of duty which is 60 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division