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NY M82310




June 2, 2006

CLA-2-70:RR:NC1:126: M82310

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Francine Marcoux
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of glass boot from China

Dear Mr. Marcoux:

In your letter, dated April 28, 2006, you requested a tariff classification ruling regarding a glass boot, item number 56380.

A photograph was submitted with your ruling request

This glass article in the shape of a boot measures approximately 4.25 inches in length by 2.125 inches in width by 7.125 inches in height.

In your letter you indicate that the product can be used as a drinking glass. However, the product does not have the form of a drinking glass. This object in the shape of a boot has the form of a decorative article, not a drinking glass.

You indicated that the value of this article is over thirty cents but not over three dollars.

The applicable subheading for glass boot will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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).

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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,
National Commodity

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