The tariff classification of a glass storage article from China

NY C83871 February 6, 1998 CLA-2-70:RR:NC:2:226 C83871 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. Bill Helms Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a glass storage article from China Dear Mr. Helms: In your letter dated January 28, 1998, you requested a tariff classification ruling regarding glass jars with a wooden rack. A representative sample of the item was submitted with your ruling request. The article is a 16 1/2 inch long wooden rack which holds six glass jars that measure three inches in diameter by three inches in height. Each jar contains a removable cork stopper with a decorative resin ornament (e.g., mushroom, tomato, etc.) glued to the top of the cork. You indicated in your letter that the glass jars and the wooden rack will be imported together and sold to the consumer for retail sale as a set. You further stated that the glass jars can either be imported with a wooden rack or with a metal rack. In either case, the essential character of this set is represented by the glass jars. The rack is an ancillary item simply used to hold the jars. The function of this merchandise - storing food products - is performed by the reusable glass jars. The applicable subheading for the set 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 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, Robert B. Swierupski Director, National Commodity Specialist Division