The tariff classification of a decorative glass article from China

NY K86244 June 4, 2004 CLA-2-70:RR:NC:1:126 K86244 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway 2nd Floor New York, NY 10018 RE: The tariff classification of a decorative glass article from China Dear Ms. Richardson: In your letter dated May 17, 2004, on behalf of your client, Bed Bath & Beyond, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as Style #BB22, consists of eight decorative mosaic glass balls with a wooden bowl. Each ball measures approximately four inches in diameter and is composed of iridescent glass chips that are held together by cement. The wooden bowl measures approximately eleven and one-half inches in diameter and three inches in height. You stated in your letter that the eight glass balls with wooden bowl will be packaged together and sold for retail as a set. You stated in your letter that the unit value of each glass ball is over $0.30 but not over $3.00. The applicable subheading for the eight decorative mosaic glass balls with wooden bowl will be 7013.99.5000, 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 $0.30 but not over $3.00 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