The tariff classification of a decorative glass heart from Taiwan

NY C83894 April 15, 1998 CLA-2-70:RR:NC:2:226 C83894 CATEGORY: Classification TARIFF NO.: 7013.99.1000 Ms. Bettina Sato Glass Eye Studio Co. 600 NW 40th Street Seattle, Washington 98107 Ms. Bettina Sato: RE: The tariff classification of a decorative glass heart from Taiwan Dear Ms. Sato: In your letter dated January 28, 1998, you requested a tariff classification ruling regarding a glass heart. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The subject article, which you identified as item #117, is a decorative shaped heart of red colored bubble glass measuring 1 3/8 inches in width. You indicated in your letter that a coloring agent was inserted into the glass prior to solidi- fication. Our laboratory has confirmed that the coloring agent was present in the article. Our examination revealed many bubbles throughout the mass of the glass. The applicable subheading for the glass heart will be 7013.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. The rate of duty will be 18 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