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NY F88104




July 7, 2000

CLA-2-70:RR:NC:2:226 F88104

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.8000

Ms. Christine Basile
Kohl’s Dept. Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a decorative glass bowl set from China

Dear Ms. Basile:

In your letter dated June 19, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The subject article, which is identified as Style G0356-4 Holly Bowl Set, consists of a clear round glass bowl, a piece of textile holly berry garland, and three round floating candles. The bowl measures approximately four and one-half inches in height and nine inches in diameter. Each candle is approximately two inches in diameter and has a straight side of one inch, and is packaged in plastic.

According to the information which you submitted, the bowl, garland and candles will be packed together for retail sale in their imported condition.

The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl is $4.00.

The applicable subheading for the decorative glass bowl set will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), 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 $3 but not over $5 each. The rate of duty will be 12.8 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the three round floating candles are within the scope of the antidumping duty order.

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,

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