The tariff classification of four glass fish tank kits from China

N031617 July 17, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.9000 Ms. Sue Coles CRI 2000, LP 2245 San Diego Avenue Suite 223 San Diego, CA 92110 RE: The tariff classification of four glass fish tank kits from China Dear Ms. Coles: In your letter dated June 20, 2008, you requested a tariff classification ruling. Photographs of the items you wish to import were submitted with your ruling request. The subject merchandise, identified as model numbers FPA0801 (2.2 gallon), FPA0802 (8.3 gallon), FPA0804 (8.5 gallon) and FPA0806 (9.5 gallon) are four different models of a glass fish tank kit. Each model is designed to be hung on a wall. Each kit includes the following components: glass tank, glass lid, decorative frame, light, water filter and pump. You indicated in a telephone conversation that each component within each kit will be imported packaged together and sold at retail as a complete set. The essential character of each set is represented by the glass fish tank. You indicated in your letter that the unit value of the glass fish tank - model numbers FPA0801 and FPA0802 - is over thirty cents but not over three dollars. The unit value of the glass fish tank - model numbers FPA0804 and FPA0806 - is over five dollars. The applicable subheading for the glass fish tank kit (model numbers FPA0801 and FPA0802 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 thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the glass fish tank kit (model numbers FPA0804 and FPA0806) 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: 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