The tariff classification of glass decorative articles from China

NY R02370 August 26, 2005 CLA-2-70:RR:NC1:126: R02370 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.6000 Ms. Michelle Dias Princess House, Inc. 470 Myles Standish Blvd. Taunton, Ma 02703 RE: The tariff classification of glass decorative articles from China Dear Ms. Dias: In your letter, dated August 4, 2005, you requested a tariff classification ruling regarding “Multi Function” item number 6554 PH. A photograph was submitted with your ruling request. The merchandise consists of a decorative glass “hurricane” shaped vase and a glass bowl. According to your letter, in their imported condition, the vase and the bowl will be packaged together for retail sale as a set. You indicated that the set is multi-functional. Your letter stated that the vase and bowl will be used to hold a wide variety of miscellaneous items in the home. You stated that the vase is eight inches tall and has a diameter of 6.5 inches. You indicated that the bowl is two inches high with a diameter of 7.6 inches. The vase is the largest component and the central component in the set. The essential character of the set is imparted by the vase. Based on the photograph of the vase, it appears that this item is cut or engraved with flower designs. In a telephone conversation with this office, you confirmed that the vase is cut or engraved. When the value of the vase is over thirty cents but not over three dollars, the applicable subheading for the set including the glass vase and the glass bowl will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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. When the value of the vase is over three dollars but not over five dollars, the applicable subheading for the set including the glass vase and the glass bowl will be 7013.99.6000, Harmonized Tariff Schedule of the United States (HTS), 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 three dollars each: cut or engraved: valued over three dollars but not over five dollars 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