CLA-2-70:RR:NC:1:126 L81244
Mr. Rolando E. Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, FL 33013
RE: The tariff classification of a decorative glass article from China
Dear Mr. Portal:
In your letter dated December 8, 2004, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request.
The subject article, which you describe as “decorative fish bowl set” - item number 292681, is a set consisting of a glass bowl, a three-dimensional “polyresin” fish-shaped base and a bag of pebbles. The bowl is composed of clear glass and measures approximately 9 ½” in diameter by 5 ¼” in height. You stated in your letter that the unit value of the glass bowl is over thirty cents but not over three dollars. You also stated in your letter that the fish-shaped base is composed of natural stone agglomerated with plastic resin.
In your letter you stated your opinion that each component in this set should be classified separately. However, according to the information which you submitted, the glass bowl, base and pebbles will be packed together ready for retail sale as a set in their imported condition. Therefore, this merchandise will be classified as a set under a single subheading.
The applicable subheading for the glass bowl with stand and pebbles 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: valued over $0.30 but not over $3.00 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