CLA-2:RR:NC:2:226 NY I86492
7013.99.7000; 7013.99.8000; 7013.99.9000
Mr. Rodney Ralston
UPS Freight Services
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919
RE: The tariff classification of a glass hummingbird feeder from China
Dear Mr. Ralston:
In your letter dated September 18, 2002, on behalf of Heritage Artists, you requested a tariff classification ruling regarding a glass hummingbird feeder from China.
A sample was submitted with your ruling request. This sample was sent to our U.S. Customs laboratory for analysis.
Stripes appear on the article. Analysis of the sample by our Customs laboratory indicated that the stripes are only present on the surface of the glass rather than inside the glass.
When valued over thirty cents but not over three dollars, the applicable subheading for the glass hummingbird feeder 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: other: valued over thirty cents but not over three dollars each. The rate of duty will be thirty percent ad valorem.
When valued over three dollars but not over five dollars and cut or engraved, the applicable subheading for the glass hummingbird feeder will be 7013.99.6000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over three dollars each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be fifteen percent ad valorem.
When valued over five dollars and cut or engraved, the applicable subheading for the glass hummingbird feeder will be 7013.99.7000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over three dollars each: cut or engraved: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
When valued over three dollars but not over five dollars and not cut or engraved, the applicable subheading for the glass hummingbird feeder will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be twelve percent ad valorem.
When valued over five dollars and not cut or engraved, the applicable subheading for the glass hummingbird feeder will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division