CLA-2-70:RR:NC:2:226 H82701
Ms. Michele Porcaro
USA Labs, Inc.
8055 NW 77 Court
Suite 5
Miami, FL 33166
RE: The tariff classification of two decorative glass articles from China
Dear Ms. Porcaro:
In your letter dated June 7, 2001, you requested a tariff classification ruling regarding two glass articles. A representative sample was submitted for the first product (Box #2).
The first item – Box #2, consists of a clear glass bowl, an artificial hydrangea ring and three rose-shaped floating candles (unscented). The bowl, which measures approximately four inches in height and ten inches in diameter at the top, has a five-inch opening on the underside. This opening allows the artificial flower ring to be inserted into the sidewall of the bowl. You stated in your letter that the unit value of the glass bowl is $1.30.
The second item – Box #5, as depicted in the photograph that was submitted with your letter, consists of a tall glass cylinder, a silk flower bouquet and three floating gel candles. You stated in your letter that the unit value of the glass cylinder is $1.20.
The essential character of these two products is represented by the glass bowl (Box #2) and the glass cylinder (Box #5) respectively.
The applicable subheading for the two decorative glass articles (Box #2 and Box #5) will be 7013.99.5000, 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 $0.30 but not over $3.00 each. The rate of duty will be 30 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