CLA-2-70:RR:NC:2:226 F84367
Ms. Jeannette T. Valdivia
J. Cortina, Inc.
603 E. Jackson Street
Tampa, FL 33602
RE: The tariff classification of a decorative glass article from the Czech Republic
Dear Ms. Valdivia:
In your letter dated March 20, 2000, on behalf of your client, Opus Imports, Inc., you requested a tariff classification ruling. A representative sample and a brochure depicting the product accompanied your ruling request.
The subject article is a clear glass nail file that measures approximately eight inches in length by three-quarters of an inch in width. The handle is decorated with painted red flowers. You indicated in your letter that the glass file has been etched on one side with acid until rough.
According to the brochure that was submitted with your ruling, this article will be produced in two sizes (five and one-half inches and eight inches).
You indicated that the unit value of this product will range from $1.00 to $3.00.
The applicable subheading for the glass nail file 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.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division