The tariff classification of a decorative glass article from China

N025114 April 14, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Ms. Annie Kaminski FloraCraft Corporation One Longfellow Place PO Box 400 Ludington, Michigan 49431 RE: The tariff classification of a decorative glass article from China Dear Ms. Kaminski: In your letter dated March 17, 2008, you requested a tariff classification ruling. A representative sample (RSVVG91S) and a photograph depicting the item you wish to import were submitted with your ruling request. The product under consideration is described as “The Vase in a Vase” and will be imported in two sizes: Small – RSVVG51S (5” x 5”) and Large – RSVVG91S (9” x 5”). Each article consists of a clear glass cylinder vase, a clear acrylic cylinder vase and a polished stainless steel metal ring/collar. The acrylic vase is inserted into the larger glass vase. The vases are then connected together with the metal ring. The metal ring creates a spacer that positions the acrylic vase an equal distance from the glass vase. You state in your letter that the space in between the two vases can be used to display various decorative items such as beads, artwork, paper, fabric, etc. by the end user (consumer). You state in your letter that the smaller size (RSVVG51S) is valued over thirty cents but not over three dollars and the larger size (RSVVG91S) is valued over three dollars but not over five dollars. The applicable subheading for item RSVVG51S - Small Vase in a Vase - will be 7013.99.5000, 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem. The applicable subheading for item RSVVG91S - Large Vase in a Vase - will be 7013.99.8000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: 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