The tariff classification of a set consisting of a glass pitcher and four drinking glasses from China

N095167 March 19, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a set consisting of a glass pitcher and four drinking glasses from China Dear Mr. Yokopenic: In your letter dated February 15, 2010, you requested a tariff classification ruling regarding a set consisting of a glass pitcher and four drinking glasses (Item 374-669).   A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The pitcher is approximately 7.06 inches in height. Each drinking glass is approximately 6.5 inches in height. You advised our office that in their imported condition the pitcher and glasses will be packed together ready for retail sale as a set. In addition, you advised us that the value of the pitcher is not over three dollars. The essential character of the set is imparted by the glass pitcher. The applicable subheading for the set consisting of a glass pitcher and four drinking glasses will be 7013.49.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware…of a kind used for table…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