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NY N014004




September 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.8000

Mr. Ramesh Shukla
2704 Pecan Grove Drive
Bakersfield, CA 93311

RE: The tariff classification of a decorative glass article from India

Dear Mr. Shukla:

In your letter dated June 18, 2007, you requested a tariff classification ruling regarding a decorative glass article.

A sample was submitted with your ruling request. The sample was sent to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis.

The body of the article consists largely of green glass. The glass is held in a metal frame.

 According to our laboratory, the green color on the glass was obtained by simple painting. The glass has not been colored prior to solidification.

Although you stated that a candle can be placed in the star, this article has the form of a general-purpose decorative article; it does not have the form of a candle holder.

When the glass star with a metal frame is valued over thirty cents but not over three dollars, the applicable subheading for this article 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem.

When the glass star with a metal frame is valued over three dollars but not over five dollars, the applicable subheading for this article will be 7013.99.8000, 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 three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem. 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/.

          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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