The tariff classification of a decorative glass bowl set from China

NY F86975 May 24, 2000 CLA-2-70:RR:NC:2:226 F86975 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a decorative glass bowl set from China Dear Ms. Powell: In your letter dated May 9, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject merchandise, which is identified as article number 0020, consists of a glass bowl that is inserted into a filigreed vine and leaf design metal outer bowl and two taper candles. The glass bowl is round and measures 4 and 1/4 inches in height and 6 and 3/8 inches in diameter. The outer metal bowl is also round and measures 4 and 3/8 inches in height and 7 inches in diameter. The two candles measure approximately twelve inches in height. According to the information which you submitted, all of the items (glass bowl, metal bowl, and taper candles) will be packaged together for retail sale as a set in their imported condition. You stated that the set will be used by individual florists for use in their floral arrangements. The inner glass bowl will be advertised as having a subsequent use as a display dish for fruit, vegetables or nuts after its initial use as a floral container. The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl will be $1.00. The applicable subheading for the decorative glass bowl set 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. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the two taper candles are within the scope of the antidumping duty order. 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