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NY J80136




January 29, 2003

CLA-2-70:RR:NC:2:226 J80136

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.8000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

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

Dear Mr. Stinson:

In your letter dated January 6, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The subject article, which is identified as item #930842 – “SSP Collectible Shoe Perfume Bottle”, is a decorative, empty frosted glass bottle in the shape of a woman’s leg and foot. An ornate high heel shoe, composed of cast zinc, is permanently attached to the glass foot. The item measures approximately four inches in height and features a gold metal screw cap.

In your letter, you suggest that this product be classified as an article of base metal in heading 8306. However, the essential character of the article is imparted by the glass bottle, not the metal shoe on which it rests. Therefore, heading 8306 is not applicable.

You indicated in your letter that this article will be imported in four assorted styles and the unit value of this item is $3.50.

The applicable subheading for the decorative glass bottle will be 7013.99.8000, 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: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 11.7 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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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