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July 9, 1999

CLA-2-70:RR:NC:2:226 E83802


TARIFF NO.: 7013.99.9000

Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

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

Dear Ms. Clarke:

In your letter dated June 11, 1999, 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 “Joyful Garden Glass Bowl” – style #111764, is a glass bowl measuring approximately two and three-quarter inches in height by twelve inches in diameter. The item features hand-painted green and silver-colored flower stems on the surface of the bowl.

You indicated in your letter that the unit value for this item is $6.80.

You suggest in your letter that this merchandise should be classified under subheading 7013.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass pictorial scenes embedded or introduced into the body of the glassware prior to its solidification. However, this provision does not apply since the article does not contain glass pictorial scenes embedded into the body of the glassware prior to its solidification.

The applicable subheading for the decorative glass bowl will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes: other glassware: other: other: other: valued over $5 each. The rate of duty will be 7.2 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 212-637-7074.


Robert B. Swierupski

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