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NY E87764




October 15, 1999

CLA-2-70:RR:NC:2:226 E87764

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.29.2000; 7013.99.1000; 9906.70.01

Mr. Bo Burge
Bo Burge, Inc.
519 Farragut
P.O. Box 1152
Laredo, Texas 78042

RE: The tariff classification of three drinking glasses and one glass vase from Mexico

Dear Mr. Burge:

In your letter dated September 20, 1999, you requested a tariff classification ruling regarding three drinking glasses and one glass vase. A representative sample of each item was submitted with your ruling request.

The submitted merchandise consists of a polka dot drinking glass (style #S-1), a confetti drinking glass (style #S-2), a swirl drinking glass (style #S-3) and a ribbon glass vase (style #S-4). You indicated in your letter that the unit value for each article will be $1.00. Styles S-3 and S-4 have a ribbon-like design in the glass; styles S-1 and S-2 do not.

You indicated in your letter that the material which will form the ribbon effect within styles S-3 and S-4 is inserted into the form of the larger glass articles prior to solidification. You further indicated that this ribbon material is glass.

The applicable subheading for the ribbon glass vase (Style #S-4) will be 7013.99.1000, 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: other: glassware decorated with glass thread or ribbon-like effects; embedded or introduced into the body of the glassware prior to its solidification. The rate of duty will be 17.5 percent ad valorem. The applicable subheading for the polka dot glass (Style #S-1) the confetti glass (Style #S-2) and the swirl glass (Style #S-3) will be 7013.29.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: drinking glasses, other than glass-ceramics: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 26.2 percent ad valorem.

In your letter you claim that these products are goods of Mexico. Style #S-3 (swirl drinking glass), as a good of Mexico, is subject to the temporary modifications provided for in subchapter 9906.

Subheading 9906.70.01, HTS, provides for drinking glasses, not elsewhere specified or included (provided for in subheading 7013.29.10 or 7013.29.20): drinking glasses decorated with metal flecking, glass pictorial scenes, or glass thread-like or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification. Style S-3 is considered to be of the type enumerated in subheading 9906.70.01, HTS, and will therefore be entitled to a 3.9 percent rate of duty under this temporary provision.

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,

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