The tariff classification of a decorative glass article from Indonesia and/or Malaysia

NY F88544 June 28, 2000 CLA-2-70:RR:NC:2:226 F88544 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Mr. Paul Leitner Continental Agency Inc. 535 Brea Canyon Rd. Walnut, CA 91789 RE: The tariff classification of a decorative glass article from Indonesia and/or Malaysia Dear Mr. Leitner: In your letter dated June 9, 2000, on behalf of your client, Komodo International, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article is a decorative clear glass dish that has the outline of a tree with a three-quarter inch raised lip. A scene featuring two evergreen trees and Santa is molded in low relief on the underside. The item measures approximately seven and one-half inches in height and six and one-half inches in width at its broadest point. You indicated in a telephone conversation that the unit value of this item is $0.25. You suggested in your letter that this article should be classified under subheading 9505.10, Harmonized Tariff Schedule of the United States, (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. This provision, however, does not apply since the article is not a three-dimensional representation of a Christmas tree. The applicable subheading for the decorative glass article will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 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