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February 9, 1999

CLA-2-70:RR:NC:2:226 D87648


TARIFF NO.: 7013.99.5000

Mr. Field Barnes
R.F. Barnes Customs Broker
216 E. Rhapsody
San Antonio, TX 78216-3114

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

Dear Mr. Barnes:

In your letter dated January 26, 1999, on behalf of your client, Play by Play Toys and Novelties, Inc., you requested a tariff classification ruling regarding a decorative glass bell and a “polyresin” rocking horse. A representative sample of each item was submitted with your ruling request.

The first item is a clear glass bell that measures approximately two inches in height by one and one half inches in diameter. The bell is adorned on top with a two inch “polystone” figurine of a honeybee that is dressed with a jacket, bow tie, shoes and gloves. A one inch gold-colored cord with a small red heart hangs within the bell. You indicated in your letter that the unit value for this item is $0.32.

The applicable subheading for the decorative glass bell 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: valued over $0.30 but not over $3.00 each. The duty rate will be 30 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the “Polyresin Rocking Horse.” Your request for a classification ruling should include the following information:

1. Your letter describes the product as “Polyresin.” Please identify the material which comprises the Polyresin item.

2. Does the article consist of pure plastics, or a combination of plastics (or another binding material) and a stone or mineral material (e.g., calcium carbonate)?

3. If the product is a combination of a binding material (e.g., plastics) and a stone or mineral material (e.g., calcium carbonate), please indicate the percentage by weight of the stone or mineral material within the article and the percentage by weight of the binding material.

4. Please identify the binding material (e.g., plastics resin) and the stone or mineral material (e.g., calcium carbonate) within the product.

5. For the stone or mineral material (e.g., calcium carbonate), please describe the manner in which this ingredient is derived or produced. Is it derived from crushed or ground stone, a mineral source other than stone, or a synthetic chemical?

6. Are the binding material and the stone or mineral material uniformly agglomerated throughout the body of the article?

When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please resubmit the sample and as well as the requested information.

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 212-637-7074.


Robert B. Swierupski

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