The tariff classification of a glass bowl with six floating candles from China

NY G87269 March 9, 2001 CLA-2-70:RR:NC:2:226 G87269 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a glass bowl with six floating candles from China Dear Ms. Hubbard: In your letter dated February 13, 2001, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, which is identified as lot number 036-0755, consists of a large decorative glass bowl and six floating candles. The bowl measures approximately three and one-half inches in height and nine inches in diameter at the opening. The six candles measure approximately seven and one-quarter inches in diameter, and are in the shape of lemons, limes and oranges sliced in half. You indicated in your letter that although the glass bowl and candles will be packaged and sold as a set, the glass bowl can be used for other purposes than displaying floating candles. This item is a general-purpose decorative article. The essential character of this set is represented by the glass bowl. You indicated in your letter that the unit value of the glass bowl will be $3.05. The applicable subheading for the large glass bowl 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 12.4 percent ad valorem. You have asked whether the six floating candles are subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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