The tariff classification of a glass article inside a wicker sleeve from China

N004549 January 5, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Michael Lambert Limited Brands Two Limited Parkway Columbus, Ohio 43230 RE: The tariff classification of a glass article inside a wicker sleeve from China Dear Mr. Lambert: In your letter dated December 13, 2006, you requested a tariff classification ruling, on behalf of Beauty Avenues, regarding a vase-like cylindrical article of glass inside a wicker sleeve. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The cylindrical glass article is 9.75 inches tall and has a diameter of approximately six inches. It is designed to fit inside the wicker sleeve. In your letter, you stated that the value of the glass component of the product is over five dollars. Although you indicated that the product can be used to hold candles, in fact, it is a general purpose household article that can be used to hold a wide variety of items within the home. In your letter you stated your opinion that the essential character of this merchandise is imparted by the wicker sleeve and maintained that the product should be classified in heading 4602, Harmonized Tariff Schedule of the United States (HTSUS) as a wickerwork basket. However, the essential character of the product is in fact imparted by the glass article, not the wicker sleeve. The product is designed to hold items in the home. This function is performed by the glass article, not the wicker sleeve. The sleeve merely serves as a covering for the functional glass article. In addition, the value of the glass article is much greater than the value of the sleeve. Since the essential character of this item is imparted by the glass component, the product is classifiable as a glass article in heading 7013, HTSUS. Heading 4602 is not applicable.       The applicable subheading for the cylindrical glass article inside a wicker sleeve will be 7013.99.9000, HTSUS, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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