The tariff classification of four decorative glass articles from China and Taiwan

NY F86726 June 6, 2000 CLA-2-70:RR:NC:2:226 F86726 CATEGORY: Classification TARIFF NO.: 7013.99.4000, 7013.99.5000 Mr. Robert R. Siffring Oriental Trading Company, Inc. 4206 South 108th Street Omaha, NE 68137 RE: The tariff classification of four decorative glass articles from China and Taiwan Dear Mr. Siffring: In your letter dated May 1, 2000, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request. One of the items (glass snail) will be addressed in File F87216. The other four items are the subject of this ruling. The first sample is a clear glass calla lily with a hollow glass stem. The item measures approximately seven and one-half inches in length. You indicated that the unit value of this item is $0.57. The second sample is a clear glass lily with a hollow glass stem. The item measures approximately eight inches in length. You indicated that the unit value of this item is $0.57. The third sample is a painted opaque glass angelfish. The item measures approximately two inches in width by two inches in height by one-quarter of an inch in thickness. Attached to the fish, on a short plastic string, is a clear hollow glass bubble. The glass bubble measures approximately one and one-half inches in diameter. You indicated that the unit value of this item is $0.15. The last item is a multicolored glass sailboat that measures approximately five inches in height by four inches in width. You indicated that the unit value of this item is $1.64. You indicated in a telephone conversation that the glass sailboat is made in Taiwan and the other three articles are made in China. The applicable subheading for the glass angelfish will be 7013.99.4000, 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: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem. The applicable for the other three glass items (glass calla lily, glass lily and glass sailboat) will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 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