The tariff classification of a decorative glass article from Taiwan

N145883 March 29, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Kathy McCormick FTD 3113 Woodcreek Drive Downers Grove, Illinois 60515 RE: The tariff classification of a decorative glass article from Taiwan Dear Ms. McCormick: In your letter, dated January 28, 2011, you requested a tariff classification ruling regarding a decorative glass cross, Article Catalog Number 1155. A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The cross measures 10.9 centimeters wide by 19.7 centimeters high. You advised our office that the unit value of the product is over three dollars but not over five dollars. In addition, you advised us that this glass article is formed by a mold to give it a dimensional appearance, but the glass is not cut or engraved. In your letter you claimed that the glass which forms the cross is pressed and toughened (specially tempered). However, analysis by our laboratory indicates that this glass is not toughened. In addition, our laboratory reports that there is no evidence that the glass is pressed. Therefore, the product cannot be regarded as specially tempered glassware. The applicable subheading for the glass cross will be 7013.99.8000, 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 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