The tariff classification of a decorative glass storage jar from China

NY H80224 May 3, 2001 CLA-2-70:RR:NC:2:226 H80224 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative glass storage jar from China Dear Mr. Hoffacker: In your letter dated April 25, 2001, on behalf of your client, The Country Peddlers & Company of America, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The submitted sample, which is identified as “Snomade Cookie Jar” – SKU# 40700023, is a large round glass cookie jar which comes with a large decorative stuffed textile snowman. The removable jar with lid is inserted within the body of the snowman. The glass jar measures approximately seven inches in height and five inches in diameter at the opening. The stuffed textile figure is specially designed to hold the jar. The essential character of this item is represented by the glass storage jar. You indicated in your letter that the unit value of the glass jar is $1.95. The applicable subheading for the glass storage jar with stuffed textile snowman will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for…table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 24.8 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