The tariff classification of two glass decanters on a metal stand from India

N027810 June 5, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.49.6000 Mr. Joel McClure Restoration Hardware, Inc.15 Koch Road Suite J Corte Madera, CA 94925 RE: The tariff classification of two glass decanters on a metal stand from India Dear Mr. McClure: In your letter dated May 7, 2008, you requested a tariff classification ruling regarding two glass decanters on a metal stand. A photograph was submitted with your ruling request. The merchandise consists of two glass decanters on a sliver plated brass stand. The stand includes a key lock mechanism designed to hold the two glass decanters. The bottom of the stand - the portion on which the glass decanters will rest - has a wooden laminated surface. In your letter you indicated that the decanters and the stand will be imported packed together in the packaging in which the merchandise will be sold at retail. You stated that the value of each glass decanter is over five dollars. In your letter you expressed your view that the metal stand imparted the essential character to the product. You indicated your opinion that the glass decanters on the metal stand should be classified under the provision for table, kitchen or other household articles of copper, coated or plated with precious metals in subheading 7418.19.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of this merchandise is imparted by the glass decanters, not the metal stand. The glass decanters are the articles which will be used by the consumer for the storage of beverages. The metal article is merely a holder or stand which serves the glass decanters. It provides a place on which the glass articles can rest. Since the essential character of the merchandise is imparted by the glass decanters (not the metal stand), subheading 7418.19.1000 does not apply.   The applicable subheading for the glass decanters and the metal stand will be 7013.49.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table…or kitchen purposes…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