The tariff classification of a glass condiment set from Thailand

NY L80201 November 8, 2004 CLA-2-70:RR:NC:1:126 L80201 CATEGORY: Classification TARIFF NO.: 7013.39.5000 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a glass condiment set from Thailand Dear Ms. Malina: In your letter dated October 7, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you as requested. The subject merchandise is referred to as style #93681 – condiment set. The set consists of two glass jars with pewter lids, two pewter spoons and one pewter tray. Each glass jar is fitted with a removable, dome-shaped pewter lid and measures approximately three inches in height and two inches in diameter at the top opening. The tray measures approximately eight inches in length by four inches in width. The tray is designed to accommodate the two glass condiment jars. You stated in your letter that when the merchandise is imported, all of the articles - two glass jars with pewter lids, two pewter spoons and pewter tray - will be packed together ready for retail sale as a set. The essential character of this set is imparted by the glass condiment jar. You indicated in your letter that the unit value of each jar with lid is valued over $3.00 but not over $5.00. The applicable subheading for the glass condiment set will be 7013.39.5000, 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 over $3.00 but not over $5.00 each. The rate of duty will be 15 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