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NY B83724




April 15, 1997

CLA-2-70:RR:NC:2:226 B83724

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.5000; 7013.39.6000

Mr. Jeffrey Christides
Luigi Bormioli Corporation
3000 Cabot Blvd.
West Suite 200W
Langhorne, Pennsylvania 19047

RE: The tariff classification of glassware from Italy

Dear Mr. Christides:

In your letter dated March 11, 1997, you requested a tariff classification ruling regarding four glassware sets.

Item I (Michelangelo) is a five piece wine set which consists of four wine glasses and a decanter. Each wine glass is valued over thirty cents but not over three dollars. The value of the decanter is over three dollars but not over five dollars. The value of the total set is over five dollars.

Item 2 (Tintoretto) is a seven piece liquor set which consists of six liquor glasses and a decanter. Each liquor glass is valued over thirty cents but not over three dollars. The value of the decanter is over three dollars but not over five dollars. The value of the total set is over five dollars.

Item III (Florian) is five piece cocktail set which consists of four wine glasses and a shaker. Each wine glass is valued over thirty cents but not over three dollars. The value of the shaker is over three dollars but not over five dollars. The value of the total set is over five dollars.

Item IV (Bach) is a five piece set which consists of four drinking glasses and a decanter. Each drinking glass is valued over thirty cents but not over three dollars. The value of the total set is over five dollars.

The subheadings for glassware under heading 7013, Harmonized Tariff Schedule of the United States (HTS), are dependent on the unit value of a single item. In your earlier letter you stated your opinion that the values of all the items in the set should be combined when we determine the unit value. This is incorrect.

The classification of a glassware set is determined based on the unit value of the single piece which represents the essential character of the set. When no essential character can be determined, classification will be based on the value of the single piece covered by the applicable HTS provision which appears last in the HTS. The value of this single item determines the applicable HTS subheading, not the value of all the items combined. Note General Rules of Interpretation (3)(a)

In accordance with GRI (3)(b), the essential character of the Michelangelo set is represented by the decanter which is valued over three dollars but not over five dollars. The applicable subheading for this set will be will be 7013.39.5000, HTS, which provides for glassware of a kind used for table...or kitchen purposes...: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem.

In accordance with GRI (3)(b), the essential character of the Tintoretto set is represented by the decanter which is valued over three dollars but not over five dollars. The applicable subheading for this set will be 7013.39.5000, HTS, which provides for glassware of a kind used for table or kitchen purposes...: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem.

In the case of the Florian set, neither the drinking glasses nor the shaker represents the essential character of the set. In accordance with GRI (3)(c), the Florian is classifiable based on the applicable subheading which appears last in the HTS. The applicable subheading for this set will be 7013.39.5000, HTS, which provides for glassware of a kind used for table or kitchen purposes...: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem.

In accordance with GRI (3)(b), the essential character of the Bach set is represented by the decanter which is valued over five dollars. The applicable subheading for this set will be 7013.39.6000, HTS, which provides for glassware of a kind used for table or kitchen purposes...: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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 212-466-5796.

Sincerely,

Gwenn Klein Kirschner
Chief

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