The tariff classification of a glassware set from China

NY R00171 April 1, 2004 CLA-2-70:RR:NC:1:126 R00171 CATEGORY: Classification TARIFF NO.: 7013.39.5000 Mr. Brian White Williams-Sonoma, Inc. 151 Union Street, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a glassware set from China Dear Mr. White: In your letter dated March 10, 2004, you requested a tariff classification ruling. A photograph of the product you wish to import was submitted with your ruling request. The subject merchandise, which is identified as “Swank Drink Set”, is a nine- piece set that consists of six glasses, an ice bucket, a stainless steel rack/holder and a stainless steel ice tong. Each glass measures approximately 3.25 inches in height and 2.75 inches in diameter at the opening. The ice bucket measures approximately 8.5 inches in height and 6 inches in diameter at the opening. The essential character of this set is imparted by the glass ice bucket. The ice bucket is the largest and most valuable item within the glassware set. You indicated in your letter that the unit value of the ice bucket is not over five dollars. The applicable subheading for the glassware set will be 7013.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glassware of a kind used for table or kitchen purposes…other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem. 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