The tariff classification of three decorative glass articles from China

NY G80626 April 12, 2001 CLA-2-70:RR:NC:2:226 G80626 CATEGORY: Classification TARIFF NO.: 7013.99.1000, 7013.99.5000 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Blvd. Suite 4900 Los Angeles, CA 90017 RE: The tariff classification of three decorative glass articles from China Dear Mr. Powell: In your letter dated August 25, 2000, on behalf of your client, Kole Imports, you requested a tariff classification ruling. Three representative samples were submitted and were sent to our Customs laboratory for analysis. An additional set of samples was submitted and will be returned to you as requested. The submitted samples, which are described as glass paperweights, consist of the following three styles: GC-45-1, GC-45-2 and GC-45-3. Style GC-45-1 is a glass paperweight that has a yellow, orange and green ribbon-like design in the interior portion of the article. You indicated in your letter that the material which will form the ribbon-like effect is made of glass and was inserted into the larger glass article prior to solidification. Style GC-45-2 is a glass paperweight that features a blue-colored pictorial flower in the interior portion of the article. You indicated in your letter that the material which will form the pictorial flower is made of glass and was inserted into the larger glass article prior to solidification. Analysis of these two styles (GC-45-1 and GC-45-2) by our Customs laboratory confirms that the designs in these articles are made of glass and were inserted into the larger glass articles prior to solidification. The applicable subheading for the two decorative glass paperweights (GC-45-1 and GC-45-2) will be 7013.99.1000, 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: glass pictorial scenes or glass thread – or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification. The rate of duty will be 16.5 percent ad valorem. The last style, GC-45-3, is a glass paperweight that includes a speckle design. This design is not one of the effects listed in subheading 7013.99.10, HTS. Therefore, style GC-45-3 cannot be classified in subheading 7013.99.10. The applicable subheading for the glass paperweight (GC-45-3) 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: 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