CLA-2-70:OT:RR:NC:1:126
Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place
Level 9
Fort Worth, TX 76102
RE: The tariff classification of decorative/toilet glass articles from India
Dear Ms. Schmidt:
In your letter dated October 8, 2008, you requested a tariff classification ruling regarding empty glass diffuser vessels – SKU 2341208 and SKU 2341186.
Samples of these articles were submitted with your ruling request. These samples will be returned to you in accordance with your request.
Each of these items is a decorative bottle consisting largely of glass with a small percentage of brass on the surface.
SKU 2341208 is a glass decorative article approximately 5.75 inches tall with some brass wire coils wound around the neck of the vessel. SKU 2341186 is a glass decorative article approximately 5.25 inches tall with a brass lattice pattern (consisting of brass wire and small brass spheres) covering part of the glass body of the vessel.
Each of these vessels has a neck approximately 1.5 inches in length. The body of each glass article has distinct furrows, grooves or fluting. Each has a curved form typical of decorative/toilet glassware used for the storage of perfumes and similar materials in the home.
Your letter indicated that the glass diffuser vessels will be used as household decorative/toilet articles to hold fragranced oil and a reed stick in the home. (The reed stick will be used to disperse the fragrance.) Each glass article will be imported without the fragranced oil and without the reed stick.
In a telephone conversation with this office Ms. Susan Lyons of Pier 1 Imports indicated that the unit value of SKU 2341208 is over thirty cents but not over three dollars. She stated that the unit value of SKU 2341186 is over three dollars but not over five dollars.
In your letter you expressed your opinion that these products should be classified as other articles of glass in subheading 7020.00.60, Harmonized Tariff Schedule of the United States (HTSUS). However, based on the form of these products as well as the information which you provided regarding their function, they appear to be household decorative/toilet articles classifiable in subheading 7013.99, HTSUS.
The provision covering glassware for toilet, office, indoor decoration and similar purposes in subheading 7013.99 clearly describes these items in a more specific manner than the broad provision for other articles of glass in subheading 7020.00.60, HTSUS. Therefore, subheading 7020.00.60 is not applicable to this merchandise.
The applicable subheading for the decorative/toilet glass article SKU 2341208 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 thirty percent ad valorem.
The applicable subheading for the decorative/toilet article SKU 2341186 will be 7013.99.6000, 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 three dollars each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be fifteen 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