The tariff classification of Margarita Verde, Item# DM-214685A and Margarita Azul, Item# DM-214685B from China

NY L86516 August 11, 2005 CLA-2-25:RR:NC:SP:236 L86516 CATEGORY: Classification TARIFF NO.: 2501.00.0000; 6912.00.4810; 7013.39.2000 Mr. Shachar Gat Shonfeld’s USA 3100 South Susan Street Santa Ana, CA 92704 RE: The tariff classification of Margarita Verde, Item# DM-214685A and Margarita Azul, Item# DM-214685B from China Dear Mr. Gat: In your letter dated July 11, 2005, you requested a tariff classification ruling. The samples submitted are as follows: Item# DM-214685A The Margarita Verde consists of one glass jar containing 100ml of salt, one salt shaker shaped in the form of a cactus and a glass bowl/rimmer dish. Item# DM-214685B The Margarita Azul consists of one glass jar containing 100ml of salt, one salt shaker shaped in the form of a cactus and a glass bowl/rimmer dish. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.       The Margarita Verde, Item# DM-214685A and Margarita Azul, Item# DM-214685B are not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the jar of salt contained in item no. DM-214685A and DM-214685B will be 2501.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anticaking or free-flowing agents. The rate of duty will be free. The applicable subheading for the Cactus saltshaker contained in Item no. DM-214685A and DM-214685B will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides ceramic tableware, other household articles and toilet articles, other than of porcelain or china… tableware and kitchenware…other… other…other…suitable for food or drink contact. The rate of duty will be 9.8 percent ad valorem. The applicable subheading for the glass bowl/ rimmer will be 7013.39.2000, 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…: 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 22.5 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division