The tariff classification of a decorative glass article from China

N227617 August 15, 2012 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Arvind K. Suri JF Moran Co., Inc. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of a decorative glass article from China Dear Mr. Suri: In your letter dated July 20, 2012, you requested a tariff classification ruling on behalf of your client, Rhode Island Farms, Inc. The product under consideration is Item V-1000. In your letter you describe the article as a glass vase. The glass vase is painted with an orange swirl design and has a flat base. It measures approximately 9 inches in height and 1½ inches in diameter at the top opening. You indicate in your letter that the unit value of the item is over 30 cents but not over $3.00. You suggested classification in subheading 7013.49.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other. However, Item V-1000 is a glass vase, not a table/kitchen article. Glass vases are classifiable in subheading 7013.99 under the provision for glassware for toilet office, indoor decoration and similar purposes, not as table/kitchen glassware in subheading 7013.49. The applicable subheading for the glass vase will be 7013.99.5000, 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 thirty cents but not over three dollars each. The rate of duty will be 30 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, Thomas J. Russo Director National Commodity Specialist Division