The tariff classification of glass figurines from Brazil

NY K86207 June 8, 2004 CLA-2:RR:NC:1:126 NY K86207 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Mr. Sidney Oliveira Marblies Handicrafted Collectables P.O. Box 151193 Austin, TX 78715-1193 RE: The tariff classification of glass figurines from Brazil Dear Mr. Oliveira: In your letter received May 19, 2004 you requested a tariff classification ruling regarding small animal figurines. Samples were submitted with your ruling request. You indicated that each of these figurines is made of a glass marble or marbles and some modeling clay. Some figurines are made with a single glass marble while others are made with two glass marbles. In each case the glass marble or marbles constitute the body of the figurine. The glass marble portion of each figurine is the portion of the article that is most attractive to the consumer. The essential character of each figurine is imparted by the glass component. You indicated that the value of each figurine is not over thirty cents The applicable subheading for the figurines will be 7013.99.4000, 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: other: valued not over thirty cents each. The rate of duty will be 38 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