CLA-2-70:OT:RR:E:NC:1:126
RE: The tariff classification of glass fish tank kits from China
Mr. Ryan Rolla
CRI 2000, L. P.
2245 San Diego Avenue
Suite 223
San Diego, CA 92110
Dear Mr. Rolla:
In your letter dated September 10, 2008, you requested a tariff classification ruling. Photographs depicting wall mount aquariums were submitted with your ruling request.
The subject merchandise, designated as “Wall Mount Aquariums” consists of 7 models (FW1, FW4, F1L, F3L, FM1, FF3, and FPP) of a glass fish tank kit. Each glass aquarium is designated to be hung on a wall and will vary in size from 23” x 12” x 4.5” to 69” x 16” x 4.5”. Each kit includes the following components: glass tank, decorative frame, mounting hardware, pump, filter, heater, light, accessory tongs, net, siphon and three background images.
You state in your letter that each component within each kit will be imported packaged together and sold at retail as a complete set.
The essential character of each set is represented by the glass fish tank. You indicated in your letter that the unit value of each glass tank is over five dollars.
The applicable subheading for the glass fish tank kit (model numbers FW1, FW4, F1L, F3L, FM1, FF3, and FPP) will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: other: valued over five dollars each. The rate of duty will be 7.2 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