The tariff classification of a decorative glass article from China

NY G87475 March 21, 2001 CLA-2-70:RR:NC:2:226 G87475 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a decorative glass article from China Dear Ms. Wierbicki: In your letter dated February 26, 2001, on behalf of your client, Avon Products, 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 “The Voice of Spring” - #PP214066, is an ornamental article consisting of an agglomerated stone little girl figurine sitting on a frosted pink glass carousel horse, measuring approximately three and one-half inches in height by one and one-half inches at its widest point. The base of the article is also composed of glass and is decorated with an agglomerated stone banner that is inscribed with the words “The Voice of Spring.” You indicated in your letter that the little girl figurine is composed of natural stone powder agglomerated with polyester resin. In your presentation, you suggest that the product should be classified under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other. However, heading 6810 is not applicable for the following reason. Neither the agglomerated stone portion nor the glass portion imparts the essential character to the article under General Rules of Interpretation (GRI 3(b)). Therefore, the merchandise will be classified, based on GRI 3(c), under the provision which occurs last in numerical order among those which equally merit consideration – heading 7013. The applicable subheading for the agglomerated stone figurine on the glass horse 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