CLA-2-70:OT:RR:NC:N2:226

Ms. Leah Cantero
Williams-Sonoma, Inc.
151 Union Street
Ice House 1 - 7th Floor
San Francisco, CA 94111

RE: The tariff classification of decorative glass vases from China

Dear Ms. Cantero:

In your letter dated January 14, 2011, you requested a tariff classification ruling regarding decorative glass bottles from China – SKU 3362266 (large bottle) and SKU 3362274 (small bottle).

According to your letter, the large article measures three inches by 12.5 inches and the small article measures three inches by ten inches.

You stated that each bottle will be wrapped in cotton canvas.

Your letter indicates that each article will be used as a vase to hold dried or artificial botanical arrangements.

You advised our office that the unit value of the large article is over three dollars but not over five dollars, while the unit value of the small article is over thirty cents but not over three dollars. In your letter you indicate your opinion that these products should be classified as other made up textile articles in subheading 6307.90.98, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of each article is imparted by the glass vase, not the canvas covering. The glass vase constitutes the body of the article which will be used to hold botanical arrangements. The canvas is mere covering and is regarded as ancillary. Therefore, subheading 6307.90 is not applicable to this merchandise.

When cut or engraved, the applicable subheading for the larger glass vase with canvas covering (SKU 3362266) 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 15 percent ad valorem.

When not cut or engraved, the applicable subheading for the larger glass vase with canvas covering (SKU 3362266) will be 7013.99.8000, 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: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.

The applicable subheading for the smaller glass vase with canvas covering (SKU 3362274) 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 30 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