The tariff classification of a decorative glass article from China

N022611 February 20, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.6000 Ms. Michelle Dias Princess House, Inc. 470 Miles Standish Blvd. Taunton, MA 02780 RE: The tariff classification of a decorative glass article from China Dear Ms. Dias: In your letter dated January 30, 2008, you requested a tariff classification ruling regarding a glass decorative article (Red Hurricane #2188). The article consists of a glass vase-like body or vessel on a glass stem connected to a glass base. You advised our office that the depth of the vase-like body of the article is 142 millimeters. The diameter at the opening is 141 millimeters. In your letter, you stated that the outside of the body of the vase is sprayed with red paint. You indicated that a poinsettia design is sand-blasted onto the article. You stated that the value of the article is over three dollars but not over five dollars. Although you indicated that a candle may be placed in this article, the product is not fitted to hold a candle. It is a vase-like article capable of holding a wide variety of items. Therefore, it is regarded as a general purpose decorative glass article, not a candle holder. The applicable subheading for the glass vase (Red Hurricane #2188) will be 7013.99.6000, Harmonized Tariff Schedule of the United States (HTSUS) 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 each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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