The tariff classification of two decorative glass articles from China

NY G86239 January 16, 2001 CLA-2-70:RR:NC:2:226 G86239 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of two decorative glass articles from China Dear Mr. Pilar: In your letter dated December 29, 2000, on behalf of your client, LTD Commodities, Inc., you requested a tariff classification ruling. The subject article, which is identified as “DZI-Decorative Table Servers”, is a twelve and three-quarter inch concave-shaped clear glass plate on an eleven-inch tall “polyresin” stone cherub figurine base. The article will be imported in two styles: one with the cherub figurine base and the other with a frog figurine base. Both samples were submitted and will be returned to you as requested. The essential character of this item is represented by the large glass plate. The product appears to be a general-purpose decorative article that can be used to numerous household items. The brochure that was submitted with your letter features the product holding desserts and appetizers. The applicable subheading for the two decorative glass articles 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 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