The tariff classification of a decorative glass article from China

NY L82070 February 11, 2005 CLA-2-70:RR:NC:1:126 L82070 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Yolanda S. Massey Michaels Stores Procurement Co., Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a decorative glass article from China Dear Ms. Massey: In your letter dated January 26, 2005, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The subject article, identified as HS-204057 (vendor’s number), is a decorative glass article consisting of a clear molded glass bowl that is permanently inserted into a round, open scroll designed metal holder. The item has a matching removable lid. The measurements are approximately 5 ¼ inches in height by 4 ½ inches in diameter at the top opening. The essential character of this article is represented by the glass bowl. You indicated in your letter that the unit value of this item is over $3.00 but not over $5.00. You also indicated that this product is being merchandised as a decorative item. The applicable subheading for the decorative glass bowl in metal holder will be 7013.99.8000, 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 $3.00 but not over $5.00 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