The tariff classification of a glass candy jar from China

NY H85759 December 13, 2001 CLA-2-70:RR:NC:2:226:H85759 CATEGORY: Classification TARIFF NO.: 7013.39. 2000 Ms. Traci Manuel Virgo III 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a glass candy jar from China Dear Ms. Manuel: In your letter dated September 27, 2001, received in this office November 28, 2001, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The subject article is a square glass jar with a removable resin lid. The jar measures approximately three inches in height and two and one-half inches in diameter at the opening. The decorative lid is in the form of a three-dimensional sitting teddy bear and has a foam bottom insert to ensure a snug fit. You indicated in your letter that the item is designed to hold candy. You stated in a telephone conversation that the unit value is not over $3.00. The applicable subheading for the glass candy jar 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 $3 each. The rate of duty will be 24.8 percent ad valorem. The rate of duty will be 24 percent ad valorem in 2002. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division