The tariff classification of a molded glass decorative base from China.

N288526 August 2, 2017 CLA-2-70:OT:RR:NC:N1:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Ursula Vourvoulis Kaiser von Roenn Studio, LLC 1117 Camellia Drive Tallahassee, FL 32301 RE: The tariff classification of a molded glass decorative base from China. Dear Ms. Vourvoulis: In your letter dated July 24, 2017, you requested a tariff classification ruling. The merchandise under consideration is described as a molded glass decorative base. From the information you provided, the base is made of clear, polished borosilicate glass and measures approximately 44.25 inches long by 23.625 inches wide by 7.5 inches high. It features a center cutout which measures approximately 8.5 inches long by 24.5 inches wide by 7.5 inches high. After importation, a stainless steel component will be inserted into the cutout; it will then be used to display a sculpture. You state that the unit value of the glass base is over five dollars. The applicable subheading for the molded glass decorative base 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: Valued over $3 each: Other: Valued over $5 each.” The general 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 https://hts.usitc.gov/current. 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division