CLA-2-70:RR:NC:2:226 E84760
Mr. Darrell Sekin Jr.
DJS International Services, Inc.
P.O. Box 612785
DFW Airport, Texas 75261
RE: The tariff classification of a glass aquarium kit from China
Dear Mr. Sekin:
In your letter dated July 6, 1999, on behalf of your client, Gemmy Industries, you requested a tariff classification ruling.
A photograph of the item was submitted with your ruling request.
You indicated in your letter that the subject merchandise is a glass aquarium kit that includes the following components: a 1.8-gallon glass tank, a pump, a filter, a light kit, and rocks. You further indicated that each component will be imported packaged together and sold at retail as a complete set.
The essential character of this set is represented by the glass aquarium tank. You stated that the unit value for the glass tank will be $3.80.
The applicable subheading for the glass aquarium kit will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes…: other glassware: other: other: other: valued over $3 but not over $5 each. The rate of duty will be 13.2 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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division