The tariff classification of eight decorative glass articles from China

N027110 May 19, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of eight decorative glass articles from China Dear Mr. Crago: In your letter dated April 25, 2008, you requested a tariff classification ruling. Representative samples were submitted with your ruling request. The products under consideration are described as “Mirrored Wall Decoration” – item number A029HA02111. The merchandise consists of an assortment of eight styles (each having the same item number). Each style is a decorative glass article framed in black wood and measuring approximately 7 inches square. Five of the styles consist of a glass mirrored background with a 3 ¾ inch square decorative beveled glass mirror overlay adorned with a unique Asian symbol or design in the center. Three of the styles consist of a glass mirrored background with a 3 ¾ inch square wooden stencil overlay of a unique Asian symbol or design in the center. In your letter you suggest that the three decorative glass articles decorated with the wood stencil overlay should be classified in 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. However, heading 4420 is not applicable for the following reason. Neither the glass portion nor the wood portion imparts the essential character to the article under General Rule of Interpretation (3)(b) [GRI (3)(b)]. Therefore, the merchandise will be classified, based on GRI 3(c), under the provision which occurs last in numerical order among those which equally merit consideration – heading 7013. You state in your letter that the unit value of each style is over thirty cents but not over three dollars. The applicable subheading for the eight decorative glass articles, item number A029HA02111, 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 but 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