The tariff classification of three decorative glass articles from China

NY G87724 March 29, 2001 CLA-2-70:RR:NC:2:226 G87724 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee Suite 450 Kansas City, MO 64102 RE: The tariff classification of three decorative glass articles from China Dear Ms. Bounds: In your letter dated March 13, 2001, on behalf of your client, Gerson Co., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The submitted sample, which is identified as style #187330 – 5” bowl, consists of a glass bowl and a twenty-inch artificial strand of poinsettia and holly garland. The bowl, which measures approximately four inches in height and five inches in diameter at the top opening, has a three and one-half inch opening on the underside. This underneath opening allows the garland to be inserted into the sidewall of the bowl. You stated in your letter that the unit value of the 5” glass bowl is $1.47. You indicated in your letter that two 10” glass bowls will also be imported – style #187300 (with artificial pine and berries garland) and style #187320 (with artificial poinsettia and holly garland). You stated in your letter that the unit value of each 10” glass bowl is $3.17. The essential character of all three styles is represented by the glass bowl. The applicable subheading for the glass bowl with artificial garland (style #187330) 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: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the two glass bowls with artificial garland (style #187300 and style #187320) will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 12.4 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