The tariff classification of two decorative glass bowls from the Czech Republic

NY J81878 March 17, 2003 CLA-2-70:RR:NC:2:226 J81878 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Anthony Bonatesta Meadows Wye & Co., Inc. Custom House Brokers Freight Forwarders 2506 Forest Avenue Staten Island, NY 10303 RE: The tariff classification of two decorative glass bowls from the Czech Republic Dear Mr. Bonatesta: In your letter dated February 24. 2003, on behalf of your client, Ivexo Glass Company, Ltd., you requested a tariff classification ruling. Two representative samples were submitted with your ruling request. The first sample, which was received broken, is a decorative blue-colored glass bowl on a one-inch high pedestal base. The measurements are approximately five and one-half inches in height by nine inches in diameter. The outer surface of the bowl is adorned with gold plating and hand-painted enamel flowers. The second sample is a decorative green-colored glass bowl that measures approximately three inches in height and twelve and one-half inches in diameter. The inner surface of the bowl is ornamented with gold plating and hand-painted enamel flowers. In your letter, you suggest that the articles be classified in heading 7115.90.1000, which provides for other articles of precious metal or of metal clad with precious metal. In this case, the gold is present as a plating or decorative gold-leaf effect. It is the opinion that the plating is a minor constituent only, and that heading 7115, Harmonized Tariff Schedule of the United States (HTS), does not apply. The applicable subheading for the two decorative glass bowls will be 7013.99.9000, 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 over $5 each. The rate of duty will be 7.2 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