The tariff classification of two decorative glass articles from China

NY G89760 April 12, 2001 CLA-2-70:RR:NC:2:226 G89760 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. John deBoer Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of two decorative glass articles from China Dear Mr. deBoer: In your letter dated April 4, 2001, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested. The first sample, identified as style #21ML-WAL40A, consists of a large round glass bowl, garland of artificial fruit, and three fruit-shaped floating candles. The bowl measures approximately four inches in height and nine inches in diameter. The second sample, identified as style #21ML-WAL40B, consists of a large round glass bowl, a ring of artificial foliage, and three maple leaf-shaped floating candles. The bowl measures approximately four inches in height and nine inches in diameter. The essential character of these two styles is represented by the glass bowl. You indicated in your letter that the unit value of each bowl is $2.93. The applicable subheading for the two decorative glass bowls with artificial garland and floating candles (style #21ML-WAL40A and style #21ML-WAL40B) will be 7013.99.5000, 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 $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. Your letter does not provide enough information to issue a ruling on style #21ML-WAL45, which is described as a tin bucket with five apple-shaped floating candles. Please indicate the composition of the bucket. Is the bucket composed of tin-plate or is it composed of steel sheet? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the sample and all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section – National Import Specialist Jim Smyth. 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