The tariff classification of a glass canister set from China

N012250 June 15, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Simone Simon Agra-Service Brokerage Co., Inc. 221-20 147th Avenue Jamaica, New York 11413 RE: The tariff classification of a glass canister set from China Dear Ms. Simon: In your letter dated May 28, 2007, on behalf of your client Polder Inc., you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The submitted sample, designated in your letter as Style #KTH-9346-28, is a four-piece glass canister set. Each canister is composed of clear glass with a frosted rim and a brushed stainless steel lid with an airtight plastic seal. The measurements are as follows: small - 4.5 inches in height by 4 inches in diameter, medium - 6.25 inches in height by 4 inches in diameter, large - 8.25 inches in height by 4 inches in diameter, and extra large - 12 inches in height by 4 inches in diameter. You indicated in your letter that the unit value of each canister is not over three dollars. The applicable subheading for the four-piece glass canister set will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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 not over three dollars each. The rate of duty will be 22.5 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