The tariff classification of a decorative glass article from India

NY J82678 April 4, 2003 CLA-2-70:RR:NC:2:226 J82678 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Mary Van der Vieren Wal-Mart Logistics MS #0410 – L- 32 601 N. Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of a decorative glass article from India Dear Ms. Van der Vieren: In your letter dated March 17, 2003, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, which is identified as Stock #CCN 4016/02, is a decorative, circular glass stand with a mosaic design. It is composed of broken pieces of painted glass chips that are glued and cemented onto the article. The rim around the article is adorned with square glass mirror chips that are also glued and cemented. There are three small glass supports attached to the underside of the item. The article measures approximately five inches in diameter. You indicated that the unit value of this item is $0.62. Although you describe this article as a candleholder, it simply has the form of a glass stand – a general purpose household article. Glass stands do not belong to the class or kind of merchandise regarded as candleholders. The applicable subheading for the decorative glass stand 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. 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