The tariff classification of a decorative glass stand from Taiwan

NY C88776 June 19, 1998 CLA-2-70:RR:NC:2:226 C88776 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10018 RE: The tariff classification of a decorative glass stand from Taiwan Dear Ms. Lall: In your letter dated June 1, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article (Style #12235-CS) consists of two layers of clear glass measuring 6 inches by 6 inches with a thickness of 1/4 inch. The two pieces of glass are glued together. All four sides of the glass are trimmed with a gold colored foil adhesive tape. Dried pansies and fern leaves are sandwiched between the two pieces of glass for decoration. You indicated in a telephone conversation that the unit value for this item is $3.00. The applicable subheading for the decorative glass stand will be 7013.99.5000, 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 $0.30 but not over $3 each. The rate of duty will be 30 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