The tariff classification of a glass heart from China

NY K87682 July 30, 2004 CLA-2-70:RR:NC:1:126 K87682 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Lisa Girvin Eddie Bauer P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a glass heart from China Dear Ms. Girvin: In your letter dated July 8, 2004, you requested a tariff classification ruling regarding a decorative glass article. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. The product is a decorative glass article in the shape of a heart. You stated that the value of this glass article is over thirty cents but not over three dollars. In your letter you stated your opinion that the glass heart should be classified as a festive article in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), based on its association with Valentine’s Day. However, a heart is not uniquely or exclusively a symbol of Valentine’s Day. Although a heart can be a symbol of Valentine’s Day, the product is not associated with this holiday in a manner that precludes its use all year round. In fact this glass heart can be used on any day of the year. Therefore, it is not regarded as a festive article and should not be classified in subheading 9505.90.6000, HTS. The applicable subheading for the glass heart 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: 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 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