CLA-2-70:OT:RR:NC:N2:226
Ms. Georgette Lazzara
R.F. International, Ltd.
1983 Marcus Avenue
Suite 100
Lake Success, NY 11042
RE: The tariff classification of a decorative glass article from China
Dear Ms. Lazzara:
In your letter dated April 15, 2011, on behalf of your client, Things Remembered, you requested a tariff classification ruling. A photograph of the article was submitted with your ruling request.
The product under consideration, designated as “Glass Flame Award” - SKU #624499, is a flame-shaped, clear glass trophy on a black glass base. You indicated in an email message that the edges of the flame are beveled. The measurements including the base are 11 ½ inches in height by 8 inches in width.
In your letter you stated that the unit value of this item is over five dollars.
When the glass is cut or engraved, the applicable subheading for the decorative glass article will be 7013.99.7000, 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: 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 the glass is not cut or engraved, the applicable subheading for the decorative glass article will be 7013.99.9000, HTSUS, 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.
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