The tariff classification of two decorative glass articles from Korea

NY C88985 June 25, 1998 CLA-2-70:RR:NC:2:226 C88985 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.8000 Mr. Steven Kim Westpeak International Corporation 18088 Yosemite Ct. F.V., CA 92708 RE: The tariff classification of two decorative glass articles from Korea Dear Mr. Kim: In your letter dated June 6, 1998, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. You indicated in your letter that each article (80712, 80715) is produced by a transparency film process. The design on the article is fused permanently to the beveled glass by kiln firing. Style #80712 is an ornamental glass hanging article measuring five and one half inches square. Each of the four sides has a one half inch bevel. There is a hole on the upper left corner which allows the article to be hung in a place, such as a window or door, where the sun's rays will reflect the light. A suction cup is included with this item. You stated in your letter that the unit value for this item is $2.25. Style #80715 is an ornamental glass article which is secured onto a wooden base by two metal clips. This article measures five and one half inches square with all four sides having a one half inch bevel. You stated in your letter that the unit value for this item is $3.50. The applicable subheading for the decorative glass article (80712) 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. The applicable subheading for the decorative glass article (80715) will be 7013.99.8000, 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 13.5 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