The tariff classification of decorative glass articles from China

N023224 March 4, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Martha De Castro Bed, Bath & Beyond 650 Liberty Ave.Union, NJ 07083 RE: The tariff classification of decorative glass articles from China Dear Ms. De Castro: In your letter dated January 30, 2008, you requested a tariff classification ruling regarding decorative glass articles (SKU 14981209). A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The merchandise consists of a set of two vase-like decorative glass articles. One measures 12 inches in height and the other measures 7.75 inches in height. Each glass vase has a removable glass lid that can be used as a candleholder. The products will be imported with a bag of potpourri which may be placed inside the vases. The glass vases with lids impart the essential character to the merchandise. Although the lids of the vases can be used as candleholders, the products are principally used as multi-purpose decorative glass articles. The vases can be used to hold potpourri, flowers and a wide variety of household items. The products will not be regarded as candleholders. In your letter you indicated that the value of each glass vase with lid is over three dollars but not over five dollars. The applicable subheading for the glass decorative articles and the potpourri (SKU 14981209) will be 7013.99.8000, 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 over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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