CLA-2-70:RR:NC:2:226 E87511
Mr. James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of three decorative glass articles from Taiwan
Dear Mr. Kelly:
In your letter dated September 10, 1999, on behalf of your client, Hen-Feathers Corp., you requested a tariff classification ruling. A catalogue depicting various glass articles was submitted with your ruling request.
The subject merchandise, which is identified as “Garden House Miniatures”, consists of three miniature glass terrariums. The edges and sides of each terrarium are framed with pewter channeling. The first item (style T0039) is a mini pyramid-shaped glass terrarium that measures approximately four inches square by seven and one-quarter inches in height. The second item (style T0036) is a mini house-shaped glass terrarium that measures approximately three and one-half inches in length by four and one-half inches in width by seven and one-quarter inches in height. The last item (style T0038) is a mini gazebo-shaped glass terrarium that measures approximately four and one-quarter inches square by seven and one-half inches in height.
You indicated in your letter that the unit value of each terrarium will be $2.39.
The applicable subheading for the three decorative glass articles 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: 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