The tariff classification of decorative glass articles from China

N011262 June 8, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Charles Fiske Mallory Alexander International Logistics 4294 Swinnea Road Memphis, TN 381180 RE: The tariff classification of decorative glass articles from China Dear Mr. Fiske: In your letter received May 16, 2007, you requested a tariff classification ruling, on behalf of Edge Marketing and Imports, regarding glass trees. Samples were submitted with your ruling request. The merchandise consists of three decorative glass trees – ten inches, thirteen inches and fifteen inches in height. You stated that they would be packed together ready for retail sale at the time of importation. The articles are cone-shaped decorative glass articles. They are painted red and adorned with silver glitter swirls. Although these items are described as “Christmas” trees, their form is simply that of a cone with swirl-like decorations. They do not have the appearance of Christmas trees. Articles in this form are not closely associated with Christmas and their display at times other than Christmas would not be considered aberrant. Therefore, they are not classifiable as festive articles in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS). You submitted information indicating that the value of each of these glass articles is over thirty cents but not over three dollars. The applicable subheading for these cone-shaped decorative glass articles will be 7013.99.5000, HTSUS, 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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