The tariff classification of a glass skull and a glass snowman from China

 NY K89175 September 24, 2004 CLA-2-70:RR:NC1:126:K89175 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Mike Stone Global Village Glass Studios 600 N.W. 40th St.. Seattle, WA 98107 RE: The tariff classification of a glass skull and a glass snowman from China Dear Mr. Stone: In your letter dated August 17, 2004 you requested a tariff classification ruling regarding two decorative glass articles. The two products are a glass skull (item 146) and a glass skiing snowman (item 247). Samples were submitted with your ruling request. In your letter you suggested that the glass skull should be classified in subheading 7013.99.10, Harmonized Tariff Schedule of the United States (HTS). Subheading 7013.99.10 covers various special types of decorative glass articles including glassware colored prior to solidification and characterized by random distribution of numerous bubbles, seeds or stones throughout the mass of the glass. You suggested that the glass skull could be regarded as colored glassware. Articles that are simply painted on the surface are not classifiable as colored glassware in subheading 7013.99.10, HTS. In your letter and in a conversation with your office, we were advised that the glass skull is simply “irridised.” In the telephone conversation, we were advised that when this process takes place, the glass is merely sprayed on the surface to create a rainbow effect. A color is not inserted into the glass prior to solidification. Since the glass skull is not colored prior to solidification, it may not be classified as glassware colored prior to solidification in subheading 7013.99.10, HTS. You indicated that the unit value of the glass skull is over thirty cents but not over three dollars. The applicable subheading for the glass skull (item 246) 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 than that of heading 7010 or 7018): 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. The skiing snowman consists largely of glass with a smaller amount of metal. This article is composed of different types of glass. Some portions of the snowman consist of clear glass while other portions consist of colored glass. You indicated that the unit value of the snowman is over three dollars but not over five dollars. The applicable subheading for the glass skiing snowman (item 247) 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 than that of heading 7010 or 7018): other glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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