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NY M81472

April 18, 2006

CLA-2-70:RR:NC1:126: M81472


TARIFF NO.: 7013.99.5000

Mr. Yuri Starikov
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

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

Dear Mr. Starikov:

In your letter, dated March 22, 2006, you requested a tariff classification ruling regarding a glass decorative article (item number SKU 839022).

A sample was submitted with your ruling request.

The article has the form of a decorative glass cat figurine attached to a mirror base.

According to the information presented in your ruling request, a portion of the product is manufactured from glass threads that are spun together.

Based on our examination of the sample, it appears that the portion of the figurine which you claim is produced from spun glass thread is the central portion. It appears that the body of the glass cat (rather than its head, tail or limbs) is the section of the product which you claim was formed by spun glass thread.

You indicated that the unit value of the decorative article is over thirty cents but not over three dollars.

In your letter you suggested that this product could be classified in subheading 7013.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for glassware decorated with glass thread or ribbon-like effects embedded or introduced into the glassware prior to solidification.

Subheading 7013.99.1000 is not applicable for the following reasons. This provision could apply to a glass article in which a decorative element in the form of a glass thread-like effect was inserted into the glass prior to solidification. In a product classifiable under subheading 7013.99.1000, the decorative glass thread would be viewed as an effect within the body of the larger glass article. However, according to the information that you presented, the product at issue in your ruling request is a glass figurine in which a substantial portion of the item itself (i.e., the body of the cat) is spun from glass threads. Subheading 7013.99.1000 does not apply to an article in which the product itself (or a large portion of the product itself) was spun from glass threads.

In the case of your product, the glass threads are not simply effects that we can view within the glass article. Rather, these threads comprise the material that forms a substantial portion of the body of the article itself. Therefore, the decorative article at issue should not be regarded as an item in which a decorative glass thread effect was inserted prior to solidification. Item number SKU 839022 is not classifiable in subheading 7013.99.1000, HTSUS.

      The applicable subheading for the decorative glass article (SKU 839022) will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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