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NY F87420

May 31, 2000

CLA-2-70:RR:NC:2:226 F87420


TARIFF NO.: 7013.99.8000

Ms. Michelle Deuser
Fritz Companies
3930 West 29th Street South
Suite 5
Wichita, Kansas 67217

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

Dear Ms. Deuser:

In your letter dated April 24, 2000, on behalf of your client, The Hayes Company, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The subject article is a decorative glass bird feeder with metal framing. It features an ornamental stained glass tulip design on all four sides. Two opposite sides contain a feeding hole. The metal top is removable to allow the item to be filled with seed. The item measures approximately eleven and one-half inches in height by five inches in width by five inches in depth.

You indicated in your letter that the unit value of this item is $3.89.

You suggested in your presentation that this item should be classified in subheading 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel other, other, not coated or plated with precious metal, other, other, other. However, the essential character of this article is represented by the decorative glass panels. The glass portion is the central and most attractive feature of the item. Therefore, subheading 7323.99.9060, HTS, does not apply. The applicable subheading for the decorative glass bird feeder will be 7013.99.8000, 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 12.8 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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