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NY I81121





May 7, 2002

CLA-2-95:RR:NC:2:222 I81121

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1000; 7013.99.9000

Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a glass bowl with five glass ball ornaments from China.

Dear Ms. Pitts:

In your letter dated April 18, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on style number 227TF501HG, a clear glass pedestal bowl with five 80mm blown art glass Christmas tree ornament balls in the bowl. There are two assortments. One assortment will be available with red art glass balls and the other will contain white art glass ornaments in the shape of balls. The 80mm balls are each in a unique blown glass art color and form. The blue glass balls are just samples for representation purposes. They will each have a round loop at the top that functions as an ornament hanger. The assortments will be packaged in a Dillard’s Trimming photo box and sold in the Trim-A-Home department. The samples will be returned, as requested.

The item is not considered a set for the purposes of the Harmonized Tariff System, therefore the glass ornament balls and the clear glass pedestal bowl will be separately classified. The ornaments will be classified in Chapter 95 of the HTSUSA as glass Christmas ornaments and the glass pedestal bowl will be classified in Chapter 70 of the HTSUSA as glassware of a kind used for indoor decoration that is valued over $5 each.

The applicable subheading for the 80mm blown art glass tree ornament balls of style 227TF501HG will be 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.” The rate of duty will be free.

The applicable subheading for the clear glass pedestal bowl of style 227TF501HG will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Glassware of a kind used fortoilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: other: other: other: valued over $3 each: other: valued over $5 each. The rate of duty will be 7.2% 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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