CLA-2-70:RR:NC:2:226 E84974
Ms. Nicole Wright
Wee Gates Inc.
39 Madison Avenue
Toronto, Ontario
Canada M5R 2S2
RE: The tariff classification of a decorative glass figurine from Canada
Dear Ms. Wright:
In your letter dated June 14, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject merchandise, which is identified as “Frost Glass Inukshuk”, is a frosted glass figurine of an “Inukshuk” which translates “in the image of man.” The figurine measures approximately two and one-half inches in height and will be produced in two colors – frost white and frost black. You indicated in your letter that this item will be gift boxed and tagged (with the story of the Inukshuk).
You stated that this product will be used for decorative purposes. It will be sold to retail gift stores, museums, galleries and to general merchandisers.
The applicable subheading for the decorative glass figurine will be 7013.99.9000, 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: valued over $5 each. The rate of duty will be 7.2 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