CLA-2-70:RR:NC:GI:226 814899
Mr. Lou Piropato
Daniel F. Young, Inc.
17 Battery Place
New York, N.Y. 10004-1101
RE: The tariff classification of three decorative glass articles from Germany and a lead crystal article from Slovenia
Dear Mr. Piropato:
In your letter dated September 14, 1995, on behalf of your client, American Commercial (Mikasa), of Secaucus, New Jersey, you requested a tariff classification ruling regarding four glass articles. A sample of each item was submitted with your request.
The first item is identified as "Holiday Lights" 4 1/4" bell, Mikasa #SA835/922. The second item is identified as "Santa Claus" 4 1/4" bell, Mikasa #SA836/922 and the third item is identified as "Merriment" 4 1/4" bell, Mikasa #SB121/922. You state in your letter that all three of these items are made in Germany of ordinary glass, and valued under $3 each.
The fourth item is identified as "Holiday Wreath" 2 1/2" bell, Mikasa #XY258/922. You state in your letter that this item is made in Slovenia of lead crystal glass and is valued over $3 but not over $5 each. This item was sent to our Customs laboratory for analysis. The lab confirmed that this item is made of lead crystal.
You suggest in your letter that the four glass bells are classifiable under 9505.10.2500, Harmonized Tariff Schedule of the United States, (HTS), which provides for articles of Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. Alternatively, you suggest that the four glass bells are classifiable under 9505.10.5020, HTS, which provides for articles for Christmas festivities. These two provisions, however, do not apply since bells are not traditionally associated with Christmas festivities. The bells are also too heavy to be hung on a Christmas tree.
The applicable subheading for the three bells made of ordinary glass 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. The same rate of duty will apply in 1996.
The applicable subheading for the bell made of lead crystal glass will be 7013.91.3000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, indoor decoration or similar purposes: other glassware: of lead crystal: valued over $3 but not over $5 each. The rate of duty will be 10.5 percent ad valorem. The same rate of duty will apply in 1996.
This ruling is being issued under the provisions of Section 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 212-466-5796.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division