The tariff classification of a set including decorative glass plates and materials used to decorate the plates from China

N122761 October 5, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Judith Walter Crayola LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of a set including decorative glass plates and materials used to decorate the plates from China Dear Ms. Walter: In your letter dated September 10, 2010, you requested a tariff classification ruling regarding a set referred to as “Pop Art Pixie - Create Glass Plates,” sku 94-4200. The set will include glass plates and materials used to decorate the plates. This merchandise will be marketed to girls between the ages of eight and twelve. The set will include three glass plates (two square plates and one round plate), a jar of decoupage medium, design sheets, a purple brush and an instruction sheet. In a telephone conversation with our office, you stated that in their imported condition all these items will be packed together ready for retail sale as a set. The children who use this set will decorate the glass plates with the design sheets using the decoupage medium. According to your letter, the unit value of each glass plate is over thirty cents but not over three dollars. The essential character of the set is imparted by the glass plates. In your letter you stated that the plates can be used to serve food. Therefore, you indicated your opinion that the merchandise should be classified as table and kitchen glassware in subheading 7013.49, Harmonized Tariff Schedule of the United States (HTSUS). However, it is clear that the plates are primarily intended for their use as decorative articles, not for any fugitive use in serving food. The purpose of the set focuses on the decoration of the plates, not on their use as table/kitchen glassware. The plates in this set are regarded as decorative articles, not as table/kitchen articles. Therefore, the set is classifiable as glassware for indoor decoration in subheading 7013.99, HTSUS, not as table and kitchen glassware in subheading 7013.49. The applicable subheading for “Pop Art Pixie - Create Glass Plates” - a set including decorative glass plates and materials used to decorate the plates - will be 7013.99.5000, 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. 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