The tariff classification of a decorative glass article from China

NY L83766 April 20, 2005 CLA-2-70:RR:NC:1:126 L83766 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 March 28, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you as requested. The submitted sample, designated in your letter as item number W029EA01001, is a decorative glass ornament in the shape of a shoe. The article is composed of spun glass and is permanently attached to a 60 mm mirrored glass base. The glass shoe measures approximately three inches in length by two inches in height. A fish thread loop is attached to the top for the purpose of hanging the ornament. You indicated in your letter that this product will be imported in twelve assorted styles: angel with star, tea-pot, cello, two doves on heart, lighthouse with sailboat, church, swan with red heart, praying angel, handbag, carrousel, apple and shoe (sample submitted). You stated in your letter that the unit value of the twelve assorted styles is over $0.30 but not over $3.00. In your presentation, you stated that your overseas office believes that since these glass ornaments have a hanging attachment, they should be regarded as articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass under subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS). However, your office believes that because the fish thread is not a permanent (only looped) hanging attachment and the ornaments have mirrored bases, which would make them more suitable for regular tabletop display, they are more appropriately classifiable under heading 7013. Although the twelve glass ornaments on mirrored bases have a hanging attachment, none of these symbols are so related to Christmas as to be considered festive. They are not limited in their use to being Christmas ornaments. These articles can be used as tabletop decorations and displayed year round. Therefore, subheading 9505.10.1000, HTS, does not apply. The applicable subheading for the decorative glass ornaments will be 7013.99.5000, 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 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