The tariff classification of a decorative glass article from the Philippines

NY K87421 July 30, 2004 CLA-2-70:RR:NC:1:126 K87421 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Kris Spurbeck Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a decorative glass article from the Philippines Dear Ms. Spurbeck: In your letter dated July 1, 2004, on behalf of Target Stores, you requested a tariff classification ruling. A representative sample of the product you wish to import was submitted with your ruling request. The submitted sample, Style E14907AC, is a decorative stained glass article in the shape of a cross. The cross measures approximately seven inches in height and is framed in gold-colored metal. A one and one-half inch round metal holder, which is designed to accommodate a tealight candle, is attached to the back of the article. You indicated that the glass article will be imported without the candle. Although this product can accommodate a candle, the illumination of a candle when lit only serves to enhance the decorative glass article. The applicable subheading for the decorative glass article 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. 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