The tariff classification of a decorative glass vase from China

NY J87498 July 31, 2003 CLA-2-70:RR:NC:2:226 J87498 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a decorative glass vase from China Dear Ms. Powell: In your letter dated July 14, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The submitted sample, which is identified as article catalog number 040359, is a clear glass vase that is permanently inserted into an open designed vase-shaped, pedestal metal holder. The overall dimensions are approximately eleven inches in height and six inches in diameter at the opening. The essential character of this article is represented by the glass vase. You indicated in your letter that the unit value of this item is $3.41. The applicable subheading for the glass vase in metal holder will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 11.7 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