The tariff classification of two decorative glass articles from China

NY G83121 October 24, 2000 CLA-2-70:RR:NC:2:226 G83121 CATEGORY: Classification TARIFF NO.: 7013.99.8000, 7013.99.5000 Ms. Cathy Petrus Limited Distribution Services 7 Limited Parkway Reynoldsburg, OH 43068 RE: The tariff classification of two decorative glass articles from China Dear Ms. Petrus: In your letter dated October 3, 2000, on behalf of Bath and Body Works, Inc., you requested a tariff classification ruling. The subject article, which is described as “Fish Bowl Terrarium”, will be imported in two sizes: small – item #40471A and large – item #40471B. A sample of the large version was submitted and will be returned to you as requested. The item is a set consisting of the following components: a large clear glass bowl, a clear glass lid, two fish-shaped glass figures, two packages of blue-colored glass nuggets, and sand. The bowl measures approximately eight and one-half inches in height and seven inches in diameter at the opening. In your letter you stated that each component in the set will be packaged together for retail sale in their imported condition. The essential character of fish bowl terrarium set is represented by the large glass bowl. You indicated that the unit value of the large glass bowl will be $4.51. You further indicated that when the set is imported in the smaller version (item #40471A) the unit value of the glass bowl will be $2.30. The applicable subheading for the large fish bowl terrarium set (item #40471B) will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 12.8 percent ad valorem. The applicable subheading for the small fish bowl terrarium set (item #40471A) will be 7013.99.5000, 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 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