The tariff classification of a decorative glass article from China

NY G82050 September 28, 2000 CLA-2-70:RR:NC:2:226 G82050 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative glass article from China Dear Mr. Hoffacker: In your letter dated September 8, 2000, on behalf of your client, Consolidated Stores, Inc. you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as item number GB13692B, is large glass jar in the shape of an Easter egg. The item measures approximately eight and one-half inches in height and four inches in diameter at the opening. The lid bears the raised impression of a tied bow, decorated with painted eggs. The lower half of the jar is decorated with painted eggs. You indicated in your letter that the unit value of this item is $1.25. In your presentation, you suggest that this product should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. Although the product is a three dimensional representation of an accepted symbol of Easter, a recognized holiday, it is the opinion of this office that the product is not so dedicated as to be only used at Easter. Therefore, the glass egg-shaped jar is not considered festive. The applicable subheading for the glass egg-shaped jar will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other…other…valued not over $3 each. The rate of duty will be 25.5 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