The tariff classification of five decorative glass articles from China

NY L80708 December 1, 2004 CLA-2-70:RR:NC:1:126 L80708 CATEGORY: Classification TARIFF NO.: 7013.99.8000, 7013.99.9000 Ms. Susanne Tietz Ravenna Design, Inc. 3226 Shadowleaf Drive Houston, TX 77082 RE: The tariff classification of five decorative glass articles from China Dear Ms. Tietz: In your letter dated November 1, 2004, you requested a tariff classification ruling. A representative sample and photographs from a brochure depicting the items you wish to import were submitted with your ruling request. The submitted sample, item number 642800, is a decorative square-shaped glass article consisting of two pieces: a frosted glass bottom with four compartments and a removable clear sheet of glass which serves as a top plate. The article measures approximately 9 inches x 9 inches. Item numbers 642839, 643743, 642833 and 643744 are also similar decorative glass articles consisting of two pieces: a frosted glass bottom and a removable clear sheet of glass. Each item is of a different shape and size. You stated in your letter that the unit value of item numbers 642800, 642839, 643743, and 642833 is over five dollars. In a telephone conversation with this office you indicated that the articles were not cut or engraved. The applicable subheading for the four decorative glass articles - item numbers 642800, 642839, 643743 and 642833 - will be 7013.99.9000, 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: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. You stated in your letter that the unit value of item number 643744 is over three dollars but not over five dollars. The applicable subheading for the decorative glass article - item number 643744 - 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: 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