CLA-2-70:RR:NC:2:226 G89987
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a decorative glass vase from China
Dear Mr. Hoffacker:
In your letter dated April 13, 2001, on behalf of your client, Consolidated Stores, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject article, which is identified as item #MG99120S, is a clear molded glass vase that is permanently inserted into an open designed urn-shaped metal holder. The overall dimensions are approximately eleven and one-half inches in height and four and one-half inches in diameter at the opening.
The essential character of this article is represented by the glass vase.
You indicated in your letter that the unit value of this item is $4.00.
The applicable subheading for the decorative glass vase in metal holder will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 12.4 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