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NY K82576

February 13, 2004
CLA-2-70:RR:NC:1:126 K82576


TARIFF NO.: 7013.99.5000

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, Illinois 60666-0361

RE: The tariff classification of three decorative glass figurines from China

Dear Ms. Dorfman:

In your letter dated January 9, 2004, on behalf of your client, LTD Commodities LLC, you requested a tariff classification ruling. Representative samples were submitted with your ruling and will be returned to you as requested.

The submitted samples, which are identified as “Glass Messengers With Gift Box”, consist of three decorative glass figurines: ladybug - #183705, guardian angel - #182575 and lucky elephant - #182315. The ladybug figurine measures approximately 2” x 1-3/4” x 1”. The guardian angel figurine measures approximately 2-1/4” x 1-1/2” x 1”. The lucky elephant measures approximately 2-3/4” x 2-1/4” x 1-3/4”. Each figurine is composed of clear glass, trimmed in gold, and is packaged in a silk box. On the inside lid of each box there is an inspirational poem about the figurine.

You stated in your letter that the unit values of these three glass articles will be $0.88, $0.97 and $0.90, respectively.

In your letter, you suggest that the silk box should be classified separately from the glass figurine. However, the box is specially fitted to hold the figurine and clearly intended for long-term use with the figurine. Furthermore, decorative items of this type are often packed and marketed in similar boxes; therefore, the box is classifiable under the same provision as the figurine.

The applicable subheading for the three decorative glass figurines with boxes 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 thirty cents but not over three dollars each. The rate of duty will be 30 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 646-733-3027.


Robert B. Swierupski

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