CLA-2-70:OT:RR:NC:1:126

Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a decorative glass article from Poland

Dear Ms. Morgan:

In your letter received December 30, 2008, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.

The subject article, designated in your letter as item number 354476/1321459, is a large, oval-shaped, glass vase with a white swirl ribbon-like design. The vase measures approximately 13 inches in height by 2 inches in diameter at the top opening and 5 inches in diameter at the base.

You state in your letter that the white ribbon-effects within the glass are made of glass. You further state that these glass ribbon-like effects were inserted into the body of the glass vase prior to its solidification.

The applicable subheading for the glass vase containing ribbon-like effects will be 7013.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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.

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) 733-3027.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division