CLA-2-70:OT:RR:NC:N2:226

Mr. Brett Stewart
Michael’s
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a glass vase from China

Dear Mr. Stewart:

In your letter, dated August 20, 2012, you requested a tariff classification ruling regarding a decorative glass article from China – SKU number 1061215.

A sample was submitted with your ruling request.

The product is a narrow glass vase, approximately 6.75 inches tall. The glass is not colored and appears to incorporate small spheres.

According to your letter, the vases will be imported in a package of four. You stated that the value of a single glass vase will be over thirty cents but not over three dollars.

In your letter you suggested that the product should be classified in subheading 7013.99.1000, Harmonized Tariff Schedule of the United States (HTSUS) under the provision for glassware decorated with…glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification. However this glass vase does not include any thread- or ribbon-like effects. Therefore, subheading 7013.99.10 is not applicable.

The applicable subheading for the glass vase - SKU number 1061215 - will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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,

Thomas J. Russo
Director
National Commodity
Specialist Division