The tariff classification of a decorative glass article from China

N243944 September 13, 2013 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Mr. Long Vu Walgreens Co. 304 Wilmot Road MS#3291 Deerfield, IL 60015 RE: The tariff classification of a decorative glass article from China Dear Mr. Vu: In your letter dated April 19, 2013, you requested a tariff classification ruling regarding the “LED Mercury Glass Tree”, Walgreens Item Code (“WIC”) 274792. A sample was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection laboratory for analysis. Our laboratory has now completed its analysis. The subject merchandise is a silver colored, decorative glass tree illuminated by interior light emitting diode (LED) miniature bulbs included in its base. The bulbs enhance the decorative appeal of the product. The article measures approximately 8.75 inches high with a base measuring 5 inches in diameter. Analysis of the sample by our U.S. Customs and Border Protection Laboratory has indicated that the glass is not colored prior to solidification, does not contain any bubbles, seeds or stones and does not contain any special effects inserted prior to solidification. You advised our office that the unit value of the product is over three dollars but not over five dollars. The applicable subheading for the “LED Mercury Glass Tree”, WIC 274972, 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) 733-5027. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division