CLA-2-70:RR:NC:1:126 M85016
Ms. Suzanne M. K. Taussig
Flora Europa, Inc.
7825 East Evans Road
Suite 500
Scottsdale, AZ 85260
RE: The tariff classification of three decorative lead crystal glass articles from China
Dear Ms. Taussig:
In your letter dated July 12, 2006, you requested a tariff classification ruling. Three representative samples were submitted with your ruling request.
The subject merchandise, designated in your letter as Bouquet Jewels® consists of the following three items: palm tree, flip-flop and starfish. Each of the items is set in metal and has a wire post ranging from .5” to 6” in length. The palm tree measures two inches in length by one inch in width and is decorated with peridot-colored studded lead crystal glass. The flip-flop measures one inch in length and is decorated with lead crystal rhinestones that coordinate with the color of the sandal. The starfish is decorated with studded lead crystal glass and measures approximately one inch in diameter.
You indicated in your letter that Bouquet Jewels® (palm tree, flip-flop and starfish) are not worn as jewelry. These products are imported for use in floral design only. They are designed on wire picks for insertion into bridal bouquets and other floral arrangements.
In your letter you stated that each glass article is made of lead crystal glass containing more than 24 percent lead monoxide by weight.
You indicated that each item is valued over $1 but not over $3.00.
The applicable subheading for the three decorative lead crystal glass articles on metal wire posts will be 7013.91.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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