The tariff classification of a decorative glassware set from China

N008414 April 3, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Fernando Ramos Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a decorative glassware set from China Dear Mr. Ramos: In your letter dated March 8, 2007, you requested a tariff classification ruling. A representative sample of this item was received in a broken condition. Therefore, we are unable to return this item as requested. The submitted sample, designated in your letter as “Scented Florals in Vases” - PP 1041991, is a set which includes three small glass bud vases of various shapes, three bunches of artificial flowers, three ceramic disks and one small bottle of fragrance oil. Two vases are painted blue and one is of clear glass. The measurements of each glass vase are seven inches in height, four inches in height and five inches in height, respectively. You stated in your letter that the color of the blue glass was simply applied to the surface of the glass by spray painting. The color was not inserted into the glass prior to solidification. You indicated that the three glass vases, artificial flowers, ceramic disks and fragrance oil will be packed together for retail sale in their imported condition. The glass bud vase components represent the essential character of this set. According to information that you submitted, the unit value of each glass vase is over thirty cents. The applicable subheading for the decorative glassware set – (PP 1041001) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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 $0.30 but not over $3.00 each. The rate of duty will be 30 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