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NY F80295

December 15, 1999

CLA-2-70:RR:NC:2:226 F80295


TARIFF NO.: 7013.99.8000, 9505.10.2500, 9505.90.6000

Mr. Peter Michalczyk
Fritz Companies, Inc.
3850 Nome Street
Unit J
Denver, CO 80239

RE: The tariff classification of two decorative glass articles and two festive articles from China

Dear Mr. Michalczyk:

In your letter dated November 15, 1999, on behalf of your client, Holiday Creations and Upstairs Gifts, you requested a tariff classification ruling. Representative samples of the items were submitted with our ruling request.

Item #48037 is a decorative stained glass figure of a rabbit that measures approximately three inches in height. Item #48079 is a decorative stained glass figure of an angel that measures approximately four and one-quarter inches in height. Item #48067 is a decorative stained glass figure of a Santa that measures four inches in height. Item #48035 is a decorative stained glass figure of a Jack-O-Lantern that measures approximately three and one-half inches in height. A two and one-half inch square stained glass tray is attached to the back of each article.

You indicated in your letter that the stained glass figures will be manufactured in China. You stated that a votive candle will be manufactured in Hong Kong and sent to China to be packed for retail sale with each stained glass figure. The candle will be marked made in Hong Kong.

The essential character of this set is imparted by the glass component. You indicated that the unit value of each glass component will be $3.05. The applicable subheading for the two stained glass figures (item #48037 – rabbit and item #48079 – angel) will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 13.2 percent ad valorem. The rate of duty will be 12.8 percent in year 2000.

The applicable subheading for item #48067 – Santa will be 9505.10.2500, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for item #48035 – Jack-O-Lantern will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

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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