The tariff classification of a decorative glass article from China

NY J86884 August 8, 2003 CLA-2-70:RR:NC:2:226 J86884 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Troy Myers Limited Brands, Inc. Four Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a decorative glass article from China Dear Mr. Myers: In your letter dated July 23, 2003, on behalf of your client, Bath and Body Works, Inc., 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 style no. 50415, consists of a large cylindrical-shaped, vase-like glass article and a round wooden stand/base. The glass vase measures approximately ten inches in height and six inches in diameter at the top opening. The wooden stand measures approximately two and one-half inches in height and is designed to hold the glass vase. This article is capable of holding a variety of items - potpourri, flowers, candles, as well as other decorative items. You indicated in your letter that the unit value of the glass article is $5.10. The applicable subheading for the glass vase with wooden base will be 7013.99.9000, 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 $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