CLA-2-70:S:N:N3:226 888075
Mr.Edmond Wang
Easco International Ltd.
367P Rohlwing Road
Addison, Illinois 60101
RE: The tariff classification of glass fragrance bottles from
Taiwan.
Dear Mr. Wang:
This is in response to your request for a tariff
classification ruling dated June 29, 1993.
You have submitted four samples which are described as
follows:
Item #203A is a decorative glass jar which
contains potpourri. the jar is oval shaped
and is approximately 4 1/2 inches in height.
The item has a glass stopper which is shaped
like a sea shell. The stopper is hollow and
contains fragrance beads. You have stated
that the price of this item is $0.33.
Item #204A is a decorative glass jar which
contains potpourri. the jar is square shaped
and is approximately 3 3/4 inches in height.
The item has a glass stopper which has an
octagonal shape. The stopper is hollow and
contains fragrance beads. You have stated
that the price of this item is $0.33.
Item #205 is a heart shaped plastic case which
contains
potpourri. The item is three inches wide at
its widest point. The product has a ribbon
attached to its top. You state that the price
of this item is $0.25
Item #606 is a "Fragrance Lamp" which is
approximately 6 inches high. The sample is
shaped like a lamp base with a "Tiffany"
shade. The base contains a liquid air
freshener which vaporizes into the air through
a gold colored vent at the top of the shade.
This item has no application as a lamp. You
state that the price of the item is $1.48.
The essential character of items #203A, #204A, and #606 is imparted
by the decorative glass. The glass gives the essential character,
because the glass provides more of the surface area, and function,
and the use of this merchandise is clearly represented by the
glass.
The provision applicable to items #203A, #204A, and #606 will
be subheading 7013.99.50, 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: Valued over $.30 but not
over $3.00 each. The rate of duty will be 30 percent ad valorem.
We are unable to provide a classification ruling for item #205
without additional information on how the item is used, where it is
used, and how it is advertized. Please submit a sample of the
packaging for this item.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport