The tariff classification of a decorative glass article from China

NY G88954 April 2, 2001 CLA-2-70:RR:NC:2:226 G88954 CATEGORY: Classification TARIFF NO: 7013.99.8000 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a decorative glass article from China Dear Ms. Dorfman: In your letter dated March 14, 2001, on behalf of your client, LTD Commodities, 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 “VNY-Vanity Mirror Tray”, is an ornate rectangular-shaped framed glass mirrored tray with gold-colored scrolled handles. The item measures approximately twelve inches by thirteen and one-half inches. The glass surface measures approximately seven inches by nine inches. According to the catalogue page that was submitted with your letter, the article will function as a vanity tray. You indicated in your letter that the unit value of this item is $3.50. The applicable subheading for the glass mirrored vanity tray will be 7013.99.8000, 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: valued over $3.00 but not over $5.00 each. The rate of duty will be 12.4 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