The tariff classification of decorative glass articles with metal stakes from China

N021660 January 30, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Francine Ramsey Hampton Direct, Inc.350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of decorative glass articles with metal stakes from China Dear Ms. Ramsey: In your letter dated December 14, 2007, you requested a tariff classification ruling regarding decorative glass articles with garden stakes (“frog band member garden stakes” - SKU Numbers 62030, 62032 and 62034). Samples were submitted with your ruling request. Each of these articles is a glass frog with metal framing that sits on a glass lily pad with metal framing. Each frog on a lily pad will be imported with a stake designed to be inserted into a garden or flower bed. The frogs on the lily pads are designed to sit on the stakes.  In your letter you stated that although the glass frogs and glass lily pads are colored prior to solidification, they do not contain bubbles, seeds or stones.      In your letter, you indicated that the unit value of each frog on a lily pad is not over thirty cents. The applicable subheading for the decorative glass articles on stakes (“frog band member garden stakes” - SKU Numbers 62030, 62032 and 62034) will be 7013.99.4000, Harmonized Tariff Schedule of the United States (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 not over thirty cents each. The rate of duty will be 38 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