The tariff classification of a decorative glass article from China

NY G89298 April 11, 2001 CLA-2-70:RR:NC:2:226 G89298 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Nikki Adams Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a decorative glass article from China Dear Ms. Adams: In your letter dated March 26, 2001, 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 style #IPB0889/01, is decorative glass plaque that is framed in wood. The glass portion of the article features a painted wheelbarrow filled with pumpkins, gourds, apples and grapes. A hanging loop made from twine is attached to the top of the frame. The overall measurements are approximately five and one-half inches square. You indicated in your letter that the unit value of this item is $0.29. You suggest in your letter that this article should be classified under subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. This provision, however, does not apply since the essential character of this article is imparted by the decorative glass component. The applicable subheading for the decorative glass article will be 7013.99.4000, 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 not over $0.30 each. The rate of duty will be 38 percent ad valorem. In your presentation, you stated that you are considering importing this type of article with various “Christmas” motifs. If you wish to have a classification ruling on these particular items, please submit a sample of the items (no more than five) and any marketing literature. 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