The tariff classification of a decorative glass stand from Taiwan

NY D81610 October 20, 1998 CLA-2-70:RR:NC:2:226 D81610 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a decorative glass stand from Taiwan Dear Ms. Gibson: In your letter dated August 20, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The subject article "Snowflake Candle Base" (style #11508) is a circular glass stand measuring approximately eight inches in diameter. The base of the item features an etched snowflake design. You indicated in your letter that the unit value for this item is $2.50. Our laboratory has determined that this item is not specially tempered. 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 212-466-5797. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division