The tariff classification of a decorative glass article from Taiwan

NY C82763 December 29, 1998 CLA-2-70:RR:NC:2:226 C82763 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a decorative glass article from Taiwan Dear Mr. Andrews: In your letter dated December 4, 1997, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. Style #601690 is a square glass tray measuring 9 1/2 inches by 9 1/2 inches by 1 1/4 inches deep. The tray is made of clear glass and has a decorative border of gold colored roses that was fired into the glass after molding. You stated in your letter that this item will be used to hold various bath products. You indicated that the unit value for this item is $4.78. The applicable subheading for the decorative glass tray will be 7013.99.8000, 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: valued over $3 but not over $5 each. The rate of duty will be 13.9 percent ad valorem. The rate of duty for 1998 will be 13.5 percent ad valorem. 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 212-466-5796. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division