The tariff classification of a decorative glass article from China

NY R00129 March 8, 2004 CLA-2-70:RR:NC:1:126 R00129 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Jane Gohar Superior Brokerage Services, Inc. 2600 East 81st Street Bloomington, MN 55425 RE: The tariff classification of a decorative glass article from China Dear Ms. Gohar: In your letter dated February 13, 2004, on behalf of your client Deseado International Ltd., you requested a tariff classification ruling regarding three glass articles. Photographs of these articles were submitted with your ruling request. The subject article, which is identified as SKU 291401, consists of a clear glass vessel, sand, natural stones and a candle. You indicated in your letter that the glass article measures approximately six inches in height by six inches in width at its broadest point at the top and four inches at the bottom. The measurement of the candle is three inches by two inches. According to the information that was submitted with your letter, the glass vessel, sand, natural stones and candle will be packed together for retail sale in their imported condition. The glass component represents the essential character of this set. You indicated in your letter that the unit value of the glass article is over $0.30 but not over $3.00. The applicable subheading for the set, item SKU 291401, will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over $0.30 but not over $3.00. The rate of duty will be 30 percent ad valorem. In order to issue a tariff classification ruling on item SKU 953422 – S4 Baroque Garden Stake and item number SKU505102 – Sierra Votive, a sample of each article is required. When the samples are available, you may wish to resubmit your ruling request. Please resubmit a copy of your original letter along with the two samples. Please mail your request to U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, attention: Binding Rulings Section. 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