The tariff classification of decorative glass plates

NY J80453 February 14, 2003 CLA-2:RR:NC:2:226 NY J80453 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Yolanda Massey Michaels 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of decorative glass plates Dear Ms. Massey: In your letter dated January 21, 2003 you requested a tariff classification ruling regarding two decorative glass plates from China. Samples of these plates were submitted with your ruling request. In accordance with your request the samples will be returned to you. The merchandise consists of two round decorative glass plates or stands. Item Number P549A is approximately twelve inches in diameter. Item Number 1029551 is approximately 7.4 inches in diameter. Each plate stands on small glass feet. In your letter you referred to these products as “candleholders.” However, since the form of each of these articles is that of a general purpose decorative plate or stand, we do not regard the items as candleholders. You indicated that the value of Item P549A is $2.18 and the value of Item 1029551 is 66 cents. The applicable subheading for the decorative glass plates will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars 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 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division