The tariff classification of a decorative glass bell from China

NY 816811 December 8, 1995 CLA-2-70:RR:NC:GI:226 816811 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Terry L. Lewis C V International, Inc. #13 The Koger Center Suite 141 Norfolk, VA 23502 RE: The tariff classification of a decorative glass bell from China Dear Mr. Lewis: In your letter dated November 9, 1995, on behalf of your client, Princess House, Inc., you requested a tariff classification ruling regarding a decorative glass bell. A sample was submitted with your request. Item #265, which you describe as a "Holiday Cherub Bell," is a clear glass bell that is approximately three inches in height by two and one half inches in diameter. The bell is adorned on top with a sitting two inch polyresin cherub caressing a gold star. Inside the bell hangs a one and one half inch gold metal chain with a small gold star at the end which is used as the bell strike. You suggest that this item will be used as a Christmas tree ornament. However, we do not regard the product as a Christmas tree ornament because it has no means of attachment which would allow it to be hung on a Christmas tree. Furthermore, bells are not traditionally associated with Christmas festivities. You stated in a telephone conversation that the unit value for the glass bell will be $1.86 per piece. The applicable subheading for the glass bell will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...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. This ruling is being issued under the provisions of Section 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 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division