The tariff classification of a decorative/toilet glass article from India Correction to Ruling N041346

N051001 March 5, 2009 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Shirley Schmidt Pier 1 Imports 100 Pier 1 Place Level 9 Fort Worth, TX 76102 RE: The tariff classification of a decorative/toilet glass article from India Correction to Ruling N041346 Dear Ms. Schmidt: This ruling letter corrects an error in a previous ruling - N041346, dated November 5, 2006. An important fact had not been submitted with the original ruling request. In the original ruling, it had been assumed that the glass product SKU 2341186 was “cut or engraved” because the grooves on the article appeared to be cut or engraved into the surface. The tariff classification indicated for SKU 2341186 in ruling N041346 had been based on that assumption. However, you have now advised us that in fact the grooves in the glass “are shaped before solidification” and the glass article is not cut or engraved. Based on the new information which you have submitted, a corrected ruling follows. In your letter dated January 8, 2009, you requested a tariff classification ruling regarding an empty glass diffuser vessel – SKU 2341186. A sample of the article submitted with your request will be returned to you.The sample is a decorative bottle consisting largely of glass with a small percentage of brass on the surface. SKU 2341186 is a glass decorative article approximately 5.25 inches tall with a brass lattice pattern (consisting of brass wire and small brass spheres) covering part of the glass body of the vessel. The glass vessel has a neck that is approximately 1.5 inches in length. The width of the opening is approximately one inch. The width of the base of the article is approximately 2.5 inches. The body of the glass article has distinct furrows, grooves or fluting. It has a curved form typical of decorative/toilet glassware used for the storage of perfumes and similar materials in the home. Your letter indicated that the glass diffuser vessel will be used as a household decorative/toilet article to hold fragranced oil and a reed stick in the home. (The reed stick will be used to disperse the fragrance.) The glass article will be imported without the fragranced oil and without the reed stick. The unit value of SKU 2341186 is over three dollars but not over five dollars. In your letter dated January 8, 2009, you indicated that the grooves or furrows which appear on SKU 2341186 are not in fact engraved or cut into the surface of the article. You stated that the grooves are present in the mold used to shape the glass article and that these grooves “take shape before solidification.” Based on your statement that the grooves on this item are not cut or engraved into the surface of the article, the applicable subheading for the glass decorative/toilet article SKU 2341186 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: 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