The tariff classification of a decorative glass article from Taiwan

NY 810590 June 9, 1995 CLA-2-70:S:N:N3:226 810590 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: The tariff classification of a decorative glass article from Taiwan Dear Mr. Liberati: In your letter dated May 16, 1995, on behalf of your client, Attick's Inc., you requested a tariff classification ruling regarding glass ball picks. A sample of this article was submitted with your request. The glass ball picks have attached wire stems and are green in color. They may be used to decorate floral arrangements, centerpieces, plants, wreaths, gift packages, etc. on various occasions throughout the year. They are not traditionally associated with Christmas festivities. In a telephone conversation with this office, you stated that the unit value for this item is one cent each. The glass material provides the greatest bulk, weight, and value. In accordance with Harmonized Tariff Schedule General Rule of Interpretation 3(b), the glass imparts the essential character since it provides the decorative effect of the picks. The applicable subheading for the glass ball picks will be 7013.99.4000, 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 not over $0.30 each. The rate of duty will be 38 percent ad valorem. In your letter you stated that you would like to have a ruling on plastic ball picks, however, you do not have a sample. When you receive a sample on the plastic ball picks, resubmit your request for a ruling. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport