CLA-2-70:RR:NC1:126: L87741
Ms. Shirley Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place
Level 16
Fort Worth, TX 76102
RE: The tariff classification of a glass vase containing glass ribbon-like effects from China
Dear Ms. Schmidt:
In your letter, dated September 19, 2005, you requested a tariff classification ruling regarding item number SKU 2065985, a glass vase containing black and white stripes (i.e., ribbon-like effects).
A sample was submitted with your ruling request.
The sample was sent to our Customs laboratory for analysis. The laboratory has now completed its analysis of the article.
The vase stands sixteen inches tall and its widest diameter is approximately five inches.
You stated that the vase is made of glass and that the black and white ribbon-like effects within the glass vase are themselves made of glass. In addition, you stated that these glass ribbon-like effects were inserted into the body of the glass vase prior to its solidification.
Analysis of the sample by our Customs laboratory has confirmed that the vase is made of glass and that the ribbon-like effects within the vase are themselves made of glass. In addition, laboratory analysis has confirmed that these ribbon-like effects are inserted into the vase prior to its solidification.
The applicable subheading for the glass vase containing glass ribbon-like effects will be 7013.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for…toilet, office, indoor decoration or similar purposes…other glassware: other: glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the glassware prior to its solidification. The rate of duty will be 15 percent ad valorem.
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