The tariff classification of a decorative glass article from China

NY H83465 July 26, 2001 CLA-2-70:RR:NC:2:226 H83465 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Dana Mobley J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a decorative glass article from China Dear Ms. Mobley: In your letter dated July 9, 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 3035, consists of a large square-shaped glass bowl, a metal stand, two leaf-shaped floating candles and two packages of polished rocks. The glass bowl is inserted into the 9 X 9 metal stand. The two candles measure approximately three and one-half inches in diameter. You indicated in your letter that although the glass bowl, candles and rocks will be imported together and sold at retail as a set, the glass bowl can be used for other purposes than displaying floating candles. The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl is $3.75. The applicable subheading for the set – item #3035, 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. 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