The tariff classification of a decorative glass bowl from China

NY G88459 March 29, 2001 CLA-2-70:RR:NC:2:226 G88459 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a decorative glass bowl from China Dear Ms. Massey: In your letter dated March 15, 2001, 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 item #16990, consists of a green frosted glass bowl, three green floating candles and a package of thirty green glass nuggets. The bowl measures approximately two and one-half inches in height and six inches in diameter. Each candle measures approximately one and one-quarter inches in height and two inches in diameter. According to the information which you submitted, the bowl, glass nuggets 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 in your letter that the unit value of the glass bowl will be $1.20. The applicable subheading for the set – item #16990, 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