The tariff classification of a decorative glass article from China

NY F89900 August 9, 2000 CLA-2-70:RR:NC:2:226 F89900 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Rolando E. Portal Eckerd Corporation P.O. Box 4689 Clearwater, FL 33758 RE: The tariff classification of a decorative glass article from China Dear Mr. Portal: In your letter dated July 19, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample (stock #VR0054-24) is an 80mm glass waterglobe on an agglomerated stone base. The base has some low relief decoration (red hearts, red roses and leaves). The globe is filled with water, two agglomerated figurines of bears, iridescent glitter and miniature floating red hearts. One bear figurine is holding a card with two red hearts and the word “Love” and the other is holding a bow and arrow. You indicated in your letter that the unit value of this item is $2.38. In your presentation you suggest that the glass waterglobe should be classified under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival, or other entertainment articles. It is the opinion of this office that the instant item, although advertised and sold during the Valentine’s Day Holiday, lacks a reference to Valentine’s Day. Its use is not limited to that holiday. Therefore, the glass waterglobe is not a festive article. The applicable subheading for the glass waterglobe will be 7013.99.5000, 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 $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