The tariff classification of a decorative glass article from Taiwan

NY F89049 July 12, 2000 CLA-2-70:RR:NC:2:226 F89049 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Brenda E. Smith Fritz Companies, Inc. 7001 Chatham Center Drive Suite 100 P.O. Box 2446 Savannah, GA 31405 RE: The tariff classification of a decorative glass article from Taiwan Dear Ms. Smith: In your letter dated June 27, 2000, on behalf of your client, Lowes Companies, 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 "gazing globe", is a ten inch hollow glass ball with an extending open neck. The item has a reflective (mirror-like) appearance and will be used as an outdoor lawn decoration. You indicated in your letter that the item will be imported in different colors (item nos. 102795, 102796 and 102797). You stated in your letter that the unit value of each glass globe is $7.50. The applicable subheading for the decorative glass “gazing globe” will be 7013.99.9000, 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: other: valued over $5.00 each. The rate of duty will be 7.2 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