CLA-2-70:S:N:N3:226 810590
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of a decorative glass article from
Taiwan
Dear Mr. Liberati:
In your letter dated May 16, 1995, on behalf of your client,
Attick's Inc., you requested a tariff classification ruling
regarding glass ball picks. A sample of this article was
submitted with your request.
The glass ball picks have attached wire stems and are green
in color. They may be used to decorate floral arrangements,
centerpieces, plants, wreaths, gift packages, etc. on various
occasions throughout the year. They are not traditionally
associated with Christmas festivities. In a telephone
conversation with this office, you stated that the unit value for
this item is one cent each.
The glass material provides the greatest bulk, weight, and
value. In accordance with Harmonized Tariff Schedule General
Rule of Interpretation 3(b), the glass imparts the essential
character since it provides the decorative effect of the picks.
The applicable subheading for the glass ball picks will be
7013.99.4000, 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: other: valued not over
$0.30 each. The rate of duty will be 38 percent ad valorem.
In your letter you stated that you would like to have a
ruling on plastic ball picks, however, you do not have a sample.
When you receive a sample on the plastic ball picks, resubmit
your request for a ruling.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport