CLA-2-70:RR:NC1:126: R03960
Mr. Troy Crago
Attico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a glass fish bowl with a plastic holder from China
Dear Mr. Crago:
In your letter, dated May 17, 2006, you requested a tariff classification ruling regarding a glass fish bowl in a plastic holder, item number C029LA02077.
Two photographs were submitted with your ruling request. In each photograph the glass fish bowl is the central item in the article. In one photograph the plastic holder includes a figure of a boy fishing; in the other photograph the plastic holder includes a figure of a child looking into the bowl.
You indicated that the dimensions of the article are 7.25 inches in length by 6 inches in width by 7.875 inches in height.
In a phone conversation you indicated that the glass fish bowl is removable from the plastic holder and can stand on its own.
The information provided in your letter indicates that the value of the fish bowl is over thirty cents but not over three dollars.
The essential character of the glass fish bowl in a plastic holder is imparted by the glass fish bowl.
The applicable subheading for the glass fish bowl in a plastic holder will be 7013.99.5000, 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: valued over thirty cents but not over three dollars 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).
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/.
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