CLA-2-70:RR:NC:2:226 I81703
Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of a decorative glass bowl set from China
Dear Ms. Dorfman:
In your letter dated April 25, 2002, on behalf of your client LTD Commodities Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject article, which is identified as “FCB-3-Season Floating Candles in a Glass Bowl”, is a ten-piece set consisting of a clear round glass bowl, 3 interchangeable textile foliage rings (harvest leaves, holly berries with pine cones, and floral hydrangea) and 6 matching candles. The bowl measures approximately 4 ½” in height and 10” in diameter and has a 5 ½” opening on the underside. This opening at the bottom allows the foliage to be inserted into the sidewall of the bowl. Each textile foliage ring measures 8 ¼” in diameter and each candle measures 3” in diameter to 3 ¾” in diameter.
According to the information which you submitted, the glass bowl, textile foliage and candles will be packaged together for retail sale in their imported condition.
The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl will be $1.95.
The applicable subheading for the glass bowl set 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.
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