CLA-2-70:RR:NC:2:226 H80967
Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of two decorative glass storage jars from China
Dear Ms. Dorfman:
In your letter dated April 27, 2001, on behalf of your client, LTD Commodities, Inc., you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested.
The subject merchandise, which is identified as “JVR-Festive Goodie Jar Huggers” – HB1-073 (scarecrow) and Xb1-047 (snowman), same item, different textile figure, is a large round glass cookie jar that comes with a large decorative stuffed textile figure. The removable jar with textile covered wooden lid is inserted within the body of the stuffed figure. The glass jar measures approximately seven and one-half inches in height and seven and one-half inches in diameter. The stuffed textile figure is specially designed to hold the jar.
The essential character of the article is represented by the glass storage jar. You indicated in your letter that the unit value of the glass jar is $0.60.
The applicable subheading for the glass storage jar with stuffed textile scarecrow (HB1-073) and the glass storage jar with stuffed textile snowman (Xb1-047) will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table… (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over three dollars each. The rate of duty will be 24.8 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