The tariff classification of a basket, a kitchen towel, a decorative glass article and a metal pouring spout from China

NY J87766 August 25, 2003 CLA-2-70:RR:NC:2:226 J87766 CATEGORY: Classification TARIFF NO.: 4602.10.1200, 6302.91.0045, 7013.99.5000, 8309.90.0000 Mr. James Abbott OEC Logistics Inc. 5777 W. Century Blvd., Suite #265 Los Angeles, CA 90045 RE: The tariff classification of a basket, a kitchen towel, a decorative glass article and a metal pouring spout from China Dear Mr. Abbott: In your letter dated July 28, 2003, on behalf of your client, Santa Barbara Ceramic Design, you requested a tariff classification ruling. The submitted sample, which you refer to as “Gourmet Dishwashing Set”, consists of a basket containing a decorative glass bottle with dishwashing fluid, a kitchen dish towel, and a metal pouring spout. The items are shrink wrapped together and sold as a set. You stated in your letter that the glass bottle will be imported empty. You also stated in your letter that although the decorative glass bottle is intended for dishwashing fluid, it can be used to hold other liquid articles. The bottle measures approximately 11” in height and has a cork closure. You stated in your letter that the basket is composed of willow. It is rectangular in shape and measures approximately 14” x 7”. The kitchen towel is composed of a woven cotton fabric with a waffle effect. The pouring spout is made of metal and has a plastic cap. Although sold as a set, the above items are not classifiable as a set because not all the items in the set are designed to meet a particular need or carry out a specific activity. The basket, which is a separate article of commerce and more than just a packing container, has a different use than the other items in the set. Consequently, each item is classifiable separately under its appropriate heading. The applicable subheading for the willow basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of willow. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the cotton kitchen towel will be 6302.91.0045, HTS, which provides for bed linen, table linen and kitchen linen: other: of cotton... other: towels: other: dish. The rate of duty is 9.3 percent ad valorem. The kitchen towel falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the decorative glass bottle will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the metal pouring spout will be 8309.90.0000, HTS, which provides for toppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal. The rate of duty will be 2.6 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