The tariff classification of a decorative glass article from China

NY F88237 June 20, 2000 CLA-2-70:RR:NC:2:226 F88237 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Paul Vroman AEI Customs Brokerage Services 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a decorative glass article from China Dear Mr. Vroman: In your letter dated May 22, 2000, on behalf of your client, Bed, Bath & Beyond Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as “sitting frog with silver gazing ball”, is a hollow silver-colored glass ball with an extending open neck that is inserted into an eight inch polyresin frog-shaped base/stand. The glass ball has a reflective (mirror-like) appearance and measures approximately four and one-half inches in diameter. In its imported condition, the glass ball will be packed together with the stand, ready for retail sale. In a telephone conversation with this office, you indicated that the unit value of the glass ball is $3.00. This product will be used as an ornamental decoration for the garden. The applicable subheading for the decorative glass article 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division