The tariff classification of a set consisting of a glass diffuser bottle, diffuser reeds, decorative rocks, decorative sand and glass candle holders on a wooden stand from China

N061877 June 18, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy D. Crago Atico International USA, Inc.501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a set consisting of a glass diffuser bottle, diffuser reeds, decorative rocks, decorative sand and glass candle holders on a wooden stand from China Dear Mr. Crago: In your letter dated May 18, 2009, you requested a tariff classification ruling regarding a set consisting of a reed diffuser bottle of glass, diffuser reeds, decorative rocks, decorative sand and two small glass candle holders on a wooden stand. The set is called “Reed Diffuser Candle Garden,” Item Number A029IA03932. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. In your letter you stated that the set will not be imported with candles or reed diffuser oil. These items will be shipped separately and purchased separately by the consumer. You indicated that in their imported condition all the items – glass reed diffuser bottle, diffuser reeds, decorative rocks, glass candle holders and wooden stand - will be packed together ready for retail sale as a set. The reed diffuser bottle - a pear shaped glass article - is the central item in the set. This vessel is approximately 7.5 inches tall. It has a base that is two inches wide and measures approximately four inches in width at its widest point. In your letter you stated that the value of the reed diffuser bottle is over thirty cents but not over three dollars. The glass reed diffuser bottle will be placed on the central space of the wooden stand. A glass candle holder approximately three inches in height will be placed on either side of the glass diffuser bottle. Each of the glass items will rest on the decorative rocks. The essential character of the set is imparted by the glass reed diffuser bottle. The applicable subheading for Item Number 029IA03932 – a set consisting of a reed diffuser bottle of glass, diffuser reeds, decorative rocks, decorative sand and glass candle holders on a wooden stand - 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 not over three dollars 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