The tariff classification of a decorative glass article containing dried flowers from Thailand

NY J86536 July 25, 2003 CLA-2:RR:NC:2:226 NY J86536 CATEGORY: Classification TARIFF NO.: 7013.99.4000; 7013.99.5000 Mr. P. Pavarolarvidya Flower Concept 1396 Grandleigh Road South Euclid, Ohio 44121 RE: The tariff classification of a decorative glass article containing dried flowers from Thailand Dear Mr. Pavarolarvidya: In your letter dated June 30, 2002 you requested a tariff classification ruling regarding a small glass decorative article containing dried flowers. A sample of the product was submitted with your ruling request. The sample is a glass article in the shape of an inverted bell, approximately two and a half inches tall, containing dried flowers. When valued not over thirty cents each, the applicable subheading for the glass decorative article containing dried flowers will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for…toilet, office, indoor decoration or similar purposes…other glassware… other: other: other: valued not over thirty cents each. The rate of duty will be 38 percent ad valorem. When valued over thirty cents but not over three dollars each, the applicable subheading for the glass decorative article containing dried flowers will be 7013.99.5000, HTS, which provides for glassware of a kind used for…toilet, office, indoor decoration or 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. You inquired about the possible applicability of a free rate of duty to this merchandise from Thailand under the Generalized System of Preferences (GSP). However, merchandise classifiable in subheading 7013.99, HTS, is not subject to the Generalized System of Preferences. Therefore, these products from Thailand are not subject to a free rate of duty; they are fully dutiable. 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. Questions regarding import regulations or restrictions administered by the U.S. Department of Agriculture, Animal Plant Health Inspection Service (APHIS), Plant Protection and Quarantine, may be addressed to your local office or to that Agency at the following address: U.S.D.A --APHIS Plant Protection and Quarantine, 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Attention: Permit Unit or you may check the APHIS homepage at www.aphis.usda.gov, or call the central office at 301-734-8645. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division