The tariff classification of a decorative glass bowl from China

NY F84020 March 24, 2000 CLA-2-70:RR:NC:2:226 F84020 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Harlan J. Reynolds Horizons East Inc. 351 Courtland Avenue Stamford, CT 06906 RE: The tariff classification of a decorative glass bowl from China Dear Mr. Reynolds: In your letter dated March 3, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as “Floating Candle with Tropical Scent”, consists of a large glass bowl, a metal pedestal base, and six floating candles in the shape of fish. The bowl measures approximately three and one-quarter inches in height and nine inches in diameter. According to the information which you submitted, the glass bowl, metal stand and candles will be packed together for retail sale in their imported condition. The glass bowl represents the essential character of this set. You indicated that the unit value of the glass bowl is $2.00. The applicable subheading for the decorative glass bowl 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 $0.30 but not over $3.00 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division