The tariff classification of a glass sugar bowl and creamer with a metal tray from China

NY B86395 June 26, 1997 CLA-2-70:RR:NC:2:226 B86395 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 park Avenue New York, NY 10167-3397 RE: The tariff classification of a glass sugar bowl and creamer with a metal tray from China Dear Mr. Murphy: In your letter dated June 3, 1997, on behalf of your client, Syratech Corporation, you requested a tariff classification ruling regarding a glass sugar bowl and creamer with a metal tray. A representative sample of the item was submitted and will be returned as requested. Item #99110972 consists of a sugar bowl with a lid and a creamer with a handle. Both items are made of clear glass and measure approximately four inches in height. An oval shaped silver-plated steel tray with a center handle measuring approximately nine and one half inches in length is included. The tray will be used to support the glass articles. You indicated in your letter that this merchandise is packed for retail sale to consumers as a set. The essential character of this merchandise is represented by the glass articles. The applicable subheading for the glass bowl and creamer with the metal tray will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over $3 each. The rate of duty will be 27.8 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 212-466-5796. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division