The tariff classification of a decorative glass article from China

N051484 March 6, 2009 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Christopher M. Yee Yee Enterprises LLC, dba YG Commemorative 7630 Suffield Street Morton Grove, IL 60053 RE: The tariff classification of a decorative glass article from China Dear Mr. Yee: In your letter dated February 9, 2009, you requested a tariff classification ruling. A photograph depicting a glass commemorative display item was submitted with your ruling request. The subject article is a decorative glass commemorative display item in the form of a glass mountain top. The top of the glass mountain has a frosted finish and incorporates a personalized medallion consisting of an individual’s picture, individual’s name, school’s name and class year. The main body of the glass mountain is composed of clear glass. A three-dimensional image of a person climbing and a printed inspirational saying that reads “You have climbed this mountain, what will you accomplish next?” are visible through the glass. You state in your letter that the image and message contained within the glass mountain are made by etching the inside of the article with a laser. The base of the article is composed of black glass and includes a clock on the front, and a battery box attached to led lights housed inside. The overall measurements are 9.5 inches in length by 2 inches in width by 11 inches in height. In your letter you indicate that the unit value of this item is over five dollars. The applicable subheading for the decorative glass commemorative display article will be 7013.99.9000, 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: other: valued over five dollars each. The rate of duty will be 7.2 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