CLA-2-70:RR:NC:2:226 G88112
Ms. Jeanette Clery
ABC Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210
RE: The tariff classification of a decorative glass article from China
Dear Ms. Clery:
In your letter dated February 28, 2001, you requested a tariff classification ruling. A representative sample of this item was received in a broken condition. Therefore, we are unable to return this item as requested.
The subject article, which is identified as item #156774, consists of a large decorative glass vase and a small glass. The outer surface of the larger glass vessel is decorated with painted flowers and fern leaves. It measures approximately seven inches in height and five and one-half inches in diameter at the opening. The small glass measures approximately two and one-half inches in height and two inches in diameter at the opening.
You stated in your letter that the two glass articles will be imported together and sold at retail as a set.
The items, which are packaged together for retail sale, are considered a set for tariff purposes. In accordance with General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTS), this set is classified based on the component which gives the set its essential character. In this case, the essential character of the set is imparted by the large decorative glass vessel.
You indicated in your letter that the unit value of the large glass vessel will be $2.50.
The applicable subheading for the decorative glass article with small glass will be 7013.99.5000, 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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division