The tariff classification of a glass part of a decorative article from Canada

NY 814304 September 12, 1995 CLA-2-70:S:N:N3:226 814304 CATEGORY: Classification TARIFF NO.: 7020.00.0000 Ms. Debra Jungling Jungling Works Box 2670 Drumheller, Alberta Canada TOJ OYO RE: The tariff classification of a glass part of a decorative article from Canada Dear Ms. Jungling: In your letter dated August 31, 1995, you requested a tariff classification ruling regarding a decorative glass drapery part. You state in your letter that you manufacture a line of handcrafted drapery hardware. A sample of a finial (the decorative end of a rod) was submitted with your request. It is composed of stained glass and copper. In a telephone conversation with this office, you stated that the sample is identified as "ribbon" because of the design of the stained glass. It is approximately six inches and has a 3/4 inch copper coupler on the end. The finial is to be incorporated into a decorative article such as a drapery rod. The essential character of this decorative drapery part is represented by the stained glass. The applicable subheading for the glass part will be 7020.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of glass. The rate of duty will be 6.3 percent ad valorem. Articles classifiable under subheading 7020.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.9 percent rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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