CLA-2-70:RR:NC:2:226 A86923
Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, TX 75261
RE: The tariff classification of a glass stand from China
Dear Ms. Wood:
In your letter dated August 27, 1996, on behalf of your client, Hobby Lobby Stores, Inc., you requested a tariff classification ruling regarding a glass stand. A representative sample of the item was submitted with your ruling request and was sent to our Customs laboratory for analysis.
The stand is round and is made of clear glass which is approximately 4.5 inches (110 mm) in diameter. There are three feet attached to the base; each foot measures one half inch. The laboratory has determined that this item is not pressed and toughened or specially tempered.
You indicated in your letter that the unit value for this item will vary depending on the size of the stand (4.25" - 5.5" in diameter). The unit value will range from twenty to thirty cents each.
The applicable subheading for the glass stand will be 7013.99.4000, 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: other: valued not over $0.30 each. The rate of duty will be 38 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 212-466-5796.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division