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NY A81027




March 13, 1996

CLA-2-70:RR:NC:GI:226 A81027

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Anthony Staton
Fritz Companies, Inc.
550-1 Eccles Avenue
So. San Francisco, CA 94080

RE: The tariff classification of a decorative glass article from China

Dear Mr. Staton:

In your letter dated February 28, 1996, on behalf of your client, Institutional Financing Services, you requested a tariff classification ruling regarding a decorative glass article. A sample of the item was submitted and will be returned to you as requested.

Item #236 is a tree made of clear ordinary glass that is six inches in height. You state that the unit value for this item is one dollar and two cents.

You suggest in your letter that the glass tree will be used during the Christmas holidays and should be classified under 9505.10.1000, Harmonized Tariff Schedule of the United States, (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. Although sold as a "Christmas" tree, this item depicts only an evergreen tree and as such could be displayed all year round not just at Christmas. Therefore, subheading 9505 does not apply.

The applicable subheading for the decorative glass article will be 7013.99.5000, 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 $0.30 but not over $3 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 212-466-5796.

Sincerely,

Roger J. Silvestri
Director

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