The tariff classification of a decorative glass article from China

N076535 October 19, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago-Edwards: In your letter dated September 17, 2009, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The product under consideration, “Pumpkin Table Decoration” - item number A076GA00421, is a tabletop decoration in the shape of a pumpkin with a mosaic glass finish. The item is composed of a styrofoam pumpkin that is completely covered with orange-colored glass chips that are cemented onto the exterior surface of the article. The top of the article features a metal stem with leaf. The measurements are 3 7/8” in diameter x 4 1/8” in height. The essential character of this article is imparted by the decorative mosaic glass. You stated in your letter that this product will be available in three assorted colors. You further stated that the unit value of this item is over thirty cents but not over three dollars. The applicable subheading for the glass mosaic pumpkin table decoration, item number A076GA00421, 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 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