The tariff classification of a plastic display stand and a decorative glass article with plastic display stand from China

NY J82785 April 10, 2003 CLA-2-70:RR:NC:2:226 J82785 CATEGORY: Classification TARIFF NO.: 3926.90.9880, 7013.39.1000 Mr. Jeffrey Berman Chesta Co., Inc. 93 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of a plastic display stand and a decorative glass article with plastic display stand from China Dear Mr. Berman: In your letter dated March 21, 2003, you requested a tariff classification ruling. A representative sample of a plastic stand was submitted with your ruling request. In your letter, you inquired regarding two different scenarios. You indicated that you may import the copper-colored plastic stand alone. You also stated that you may import the plastic stand with a decorative, specially tempered glass place mat. You stated that the decorative glass mat is the same item that was previously ruled on under our control number NY H80673 dated August 10, 2001. You provided the following information regarding the scenario in which the specially tempered glass mat and the plastic stand will be shipped together. In their imported condition, the glass mat and plastic stand will be packaged together in retail packing – ready for sale as a set. The essential character of this set is imparted by the glass mat. The applicable subheading for the plastic display stand (when imported separately) will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic display stand with decorative glass mat (when imported together) will be 7013.39.1000, HTS, which provides for glassware of a kind used for table or kitchen purposes…other: pressed and toughened (specially tempered). The rate of duty will be 12.5 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division