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NY L81589





January 7, 2005

CLA-2-70:RR:NC:1:126 L81589

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Ilona Zatkova
4318 Morrell Street
San Diego, CA 92019

RE: The tariff classification of a glass article from the Czech Republic

Dear Ms. Zatkova:

In your letter dated December 23, 2004, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The submitted sample is a glass nail file that measures approximately 5.3” in length by 0.4” in width and 0.08” in thickness. You indicated in your letter that the nail file is not coated or impregnated with an abrasive powder or grain. You also stated that the coarseness of the file is made directly from the structure of the glass thus eliminating the need of abrasive grains.

You indicated in your letter that the unit value of this product is over thirty cents but not over three dollars.

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: 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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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