The tariff classification of a decorative glass article from China

N013519 July 26, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Brandi Nemitz Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a decorative glass article from China Dear Ms. Nemitz: In your letter dated June 25, 2007, you requested a tariff classification ruling regarding a decorative glass article (Gretchen bowl, item number A2000014). A sample of this merchandise was submitted with your ruling request. The sample consists of a glass decorative bowl approximately fifteen inches in diameter. The bowl sits on a stand of metal and poly resin. Three decorative poly resin balls are present in the bowl. The glass bowl is yellow in color. You stated that it was spray-painted after solidification. The information submitted with your ruling request indicates that the unit value of the glass bowl is over five dollars. In your letter you suggested that the product should be classified under the provision for statuettes and other ornaments of base metal in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of this article is imparted by the glass bowl, not the metal stand. Therefore, subheading 8306.29.0000 is not applicable. The applicable subheading for the glass bowl (containing decorative balls) on a stand will be 7013.99.9000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: other: valued over five dollars each. The rate of duty will be 7.2 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