CLA-2-70:RR:NC:1:126 L88683
Ms. Jodi C. Latner
Livingston International Trade Services Inc.
Gateway Executive Park
3556 Lakeshore Road, Suite 200
Buffalo, NY 14219
RE: The tariff classification of a lead crystal article from China
Dear Ms. Latner:
In your letter dated November 2, 2005, on behalf of your client, Weddingstar Inc., you requested a tariff classification ruling. An illustrative sample of the item you wish to import was submitted with your ruling request.
The product submitted is a monogram letter. You indicated in your letter that the submitted sample has an eyelet, however, the actual product will be imported and sold into the United Sates without the eyelet. The product is made of lead alloy, acrylic plated with imitation gold/rhodium and lead crystal glass stones. The lead crystal glass stones are placed in a channel setting which forms the letter “C”. The item measures approximately 1¼ inches.
You stated that the product will be used for a variety of reasons: to glue onto wedding guest books, to glue onto garters, to use as table decorations etc.
When valued not over one dollar each, the applicable subheading for the lead crystal glass monogram will be 7013.91.1000, 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: of lead crystal: valued not over one dollar each. The rate of duty will be 20 percent ad valorem.
When valued over one dollar but not over three dollars each, the applicable subheading for the lead crystal glass monogram will be 7013.91.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: of lead crystal: valued over one dollar but not over three dollars each. The rate of duty will be 14 percent ad valorem.
When valued over three dollars but not over five dollars each, the applicable subheading for the lead crystal glass monogram will be 7013.91.3000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: of lead crystal: valued over three dollars but not over five dollars each. The rate of duty will be 10.5 percent ad valorem.
When valued over five dollars each, the applicable subheading for the lead crystal glass monogram will be 7013.91.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: of lead crystal: valued over five dollars each. The rate of duty will be 6 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