CLA-2-70:RR:NC:2:226 G84333

Ms. Kathy Seamands
Global Village Glass Studios
600 N.W. 40th Street
Seattle, WA 98107

RE: The tariff classification of a glass ashtray and glass magnets from China

Dear Ms. Seamands:

In your letter dated November 9, 2000, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request.

The first sample, which is identified as item number 691 - “Take Me to Your Leader/Green”, is a green-colored glass ashtray that is in the form of an alien figure. The tongue of the alien figure is designed to hold a cigarette.

The applicable subheading for the glass ashtray will be 7013.99.3000, 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: smokers’ articles. The rate of duty will be 9 percent ad valorem.

The second sample, which is identified as item number 633, is an assortment of six glass flower-shaped magnets. A magnet is affixed to the back of each glass flower thus enabling the article to be placed on a refrigerator or other metal surface.

The applicable subheading for the assortment of glass flower-shaped magnets will be 8505.19.0000, HTS, which provides for permanent magnets…: other. The rate of duty will be 4.9 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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division