The tariff classification of articles of glass beads and plastic beads from China

N029812 June 19, 2008 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Ruby Wood Sevcik Pier 1 Imports 100 Pier 1 Place, Level 9Fort Worth, Texas 76102 RE: The tariff classification of articles of glass beads and plastic beads from China Dear Ms. Sevcik: In your letter dated May 27, 2008, you requested a tariff classification ruling regarding the classification of three articles, SKU numbers 2295787, 2295774 and 2307391. Samples were submitted with your ruling request. The samples will be returned to you in accordance with your request. Each of these articles, described as “picks,” consists of glass beads and plastic beads on wire. The glass beads clearly outnumber the plastic beads and impart the essential character to the merchandise. The picks will be used in floral arrangements or for other decorative purposes. In your letter you suggested that these products should be classified in subheading 7018.10.50, Harmonized Tariff Scheduled of the United States (HTSUS) under the provision for glass beads. However, the products at issue are not simply glass beads; rather, they are articles of glass beads. Articles of glass beads are covered by subheading 7018.90.50, HTSUS, not subheading 7018.10.50.   The applicable subheading for the decorative articles of glass and plastic beads (SKU numbers 2295787, 2295774 and 2307391) will be 7018.90.5000, HTSUS, which provides for glass beads…and similar glass smallwares and articles thereof…other: other. The rate of duty will be 6.6 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