The tariff classification of a table/kitchen glass article from India

N035123 August 29, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.49.2000, 7013.49.6000 Ms. Tammie Oliver Kohl’s Department Stores N56W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a table/kitchen glass article from India Dear Ms. Oliver: In your letter dated August 1, 2008, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The product under consideration, designated as “Wood and Glass Serving Set” – Style number CL 171(B), consists of three clear glass bowls and a wooden holder. Each glass bowl measures approximately 4” in diameter at the top tapering to 2” at the bottom, and 1 ¾” in height. The wood component measures approximately 14” in length, 5” in width at the top which tapers to 2 ½” at the bottom and 2 ½” in height. The wood portion has three hollow spaces designed to accommodate the glass bowls. The essential character of this product is imparted by the glass component. The glass bowls are designed to hold food. The wood portion simply supports or holds the bowls. You indicate in your letter that the value of each bowl is over thirty cents but not over three dollars. The applicable subheading for the three glass bowls with wooden holder 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. In your letter you ask whether the HTSUS number would change if the three glass bowls were glued to the wood portion. In this instance the HTSUS number would change. If the three glass bowls are glued to the wood component, the classification of the product would be based on the value of the complete item (three glass bowls and wood holder). You state that the value of the complete item is over five dollars. When the three glass bowls are glued to the wooden holder, the applicable subheading will be 7013.49.6000 (HTSUS), which provides for glassware of a kind used for table…or kitchen purposes…other: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.   In your letter you also ask whether the classification would be different if the wood portion were a tray and not cut to fit the bowls. Assuming that a wooden tray and the three glass bowls are imported packed together ready for retail sale as a set, the classification would be based on the essential character of the set. The glass component would impart the essential character to this set. When the three glass bowls and the wooden tray (no hollow spaces for bowls) are imported packed together ready for retail sale as a set, the applicable subheading will be 7013.49.2000, 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