The tariff classification of a decorative glass article from China

NY H83470 July 26, 2001 CLA-2-70:RR:NC:2:226 H83470 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Lucia Buckman Associated Merchandising Corporation 500 Seventh Avenue New York, NY 10018 RE: The tariff classification of a decorative glass article from China Dear Ms. Buckman: In your letter dated July 11, 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 "gazing ball" – style #50166, is a blue, ten-inch hollow glass ball with an extending open neck. The item has a reflective (mirror-like) appearance and will be used as an outdoor lawn decoration. You indicated in your letter that the unit value of this item is $4.50. The applicable subheading for the decorative glass article 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 but not over $5 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