The tariff classification of a decorative glass article from China

NY L81351 December 15, 2004 CLA-2-70:RR:NC:1:126 L81351 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago: In your letter dated November 22, 2004, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, Item W029IA00978 is a decorative stained glass article in the shape of a red hat. The hat measures approximately 1 ½ inches in height and is framed in silver-colored metal. A 1 ½ inch round metal wire holder, which is designed to accommodate a tealight candle, is attached to the back of the article. The complete article measures approximately 3 inches in height. You stated that the glass article will be imported without the candle. Although the metal holder in back of the product can accommodate a candle, a lit candle will simply serve to illuminate the decorative glass article. The essential character of the product is imparted by the decorative glass article. You indicated in your letter that this product will be imported in six assorted styles. You also stated that the unit value of each article is over $0.30 but not over $3.00. 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