The tariff classification of a decorative glass article from China

NY L86797 August 19, 2005 CLA-2-70:RR:NC1:126: L86797 CATEGORY: Classification TARIFF NO.: 7013.99.50 Mr. Troy 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 July 25, 2005, you requested a tariff classification ruling regarding a decorative glass article from China. A sample was submitted with your ruling request. This sample will be returned to you in accordance with your request. The product, item number W078FA04338, is a decorative glass article. Heart shaped decorations are etched or carved on a standing piece of flat, stained glass. A small glass holder for a candle rests behind the stained glass piece. A small glass mirror stands behind the holder. The essential character of the product is imparted by the decorative glass piece with the heart shaped designs. The candle holder is ancillary and merely serves to enhance or illuminate the decorative item. The mirror serves to reflect and enhance the decorative piece. The entire product is regarded as a decorative article. In your letter you stated that the value of the article is over thirty cents but not over three dollars. The dimensions of the product are 3.5 inches by 2.125 inches by 3.5 inches. The applicable subheading for the decorative glass article with candle holder, item W078FA04338, is 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 purpose…other glassware: other: other: other: valued over thirty cents but not over three dollars 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