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

N158942 May 4, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.49.2000 Ms. Gwen Ozieblo Anna’s Linens 3550 Hyland Avenue Costa Mesa, CA 92626 RE: The tariff classification of a set including a glass pitcher and drinking glasses from China Dear Ms. Ozieblo: In your letter dated April 5, 2011, you requested a tariff classification ruling regarding item numbers 874328 and 874329. Each of these item numbers is a set which includes a glass pitcher and six drinking glasses. You advised our office that the pitcher and glasses (in each set) are imported packed together in retail packaging. Your letter indicates that the unit value of the glass pitcher in each set is over thirty cents but not over three dollars. In your letter you suggested that the glass pitcher and drinking glasses in each set should be classified separately. You expressed your opinion that the guidelines of General Rule of Interpretation 3 (GRI 3), Harmonized Tariff Schedule of the United States (HTSUS), - regarding the classification of sets - should only be applied when a set contains items classifiable in different headings. Since the pitcher and drinking glasses are classifiable in the same heading (albeit in different subheadings), you stated your belief that these products should be classified separately, not as a set under GRI 3. However, General Rule of Interpretation 6 (GRI 6) of the HTSUS allows us to apply GRI 3 to the classification of a set in which the items within the set are classifiable under different subheadings of the same heading. GRI 6 states: “For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable...” As long as we are comparing subheadings at the same level, GRI 6 allows us to apply GRI 3 to a set which includes products classifiable in different subheadings of the same heading. Under GRI 3b, the essential character of each set (item numbers 874328 and 874329) - including a glass pitcher and drinking glasses - is imparted by the glass pitcher. The applicable subheading for each set (item numbers 874328 and 874329) consisting of a glass pitcher and drinking glasses will be 7013.49.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…glassware of a kind used for table…or kitchen purposes…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