The tariff classification of decorative glass hearts

NY J84376 May 27, 2003 CLA-2:RR:NC:2:226 NY J84376 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Michelle Dias Princess House 470 Myles Standish Boulevard Taunton, MA 02780 RE: The tariff classification of decorative glass hearts Dear Ms. Dias: In your letter dated April 29, 2003 you requested a tariff classification ruling regarding a group of six decorative glass hearts. A sample of one of these hearts was submitted with your ruling request. You indicated that the value of each glass heart is fifty cents. The applicable subheading for the glass hearts will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of the kind used for table, kitchen, toilet, office, indoor decoration or similar purposes... other glassware: other: other: other: valued over thirty cents but not 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