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NY G80140




August 15, 2000

CLA-2-70:RR:NC:2:226 G80140

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000, 7326.90.8586, 8413.70.2004, 3917.32.60, 3406.00.0000

Mr. James Caffentzis
Fitch, King and Caffentzis
116 John Street
New York, NY 10038

RE: The tariff classification of a decorative glass set from Mexico and the items of the set when imported separately from Mexico and Italy

Dear Mr. Caffentzis:

In your letter received in this office on July 24, 2000, on behalf of your client, Pomeroy Collection, Ltd., 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 “Quietude Fountain”, is a tabletop decoration consisting of a glass bowl, a metal stand, plastic tubing, 7.8 pounds of large unpolished rocks in a net bag, a pillar candle and an electric pump. The glass bowl measures approximately twelve and one-half inches in diameter and three and one-half inches in height. The metal stand measures approximately seven and one-half inches in height. The candle measures approximately three inches in diameter and two inches in height. You stated that the electric pump is made in Italy, whereas the remaining components are made in Mexico.

You indicated in your letter that the components will either be packaged together in a retail box in their imported condition or imported in separate cartons. In your presentation, you suggested that when the items are imported packed for retail sale as a set, the merchandise should be classified under subheading 8306.29.00, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. However, this provision does not apply since the essential character of this merchandise is represented by the large glass bowl, not the metal stand. The glass bowl is the central feature of the set and holds all the other items.

You indicated in your letter that the unit value of the glass bowl is $2.00.

When all the components are packed together for retail sale as a set in their imported condition, the applicable subheading for the set 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: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.

When the items are imported in separate cartons, each item will be classified separately.

The applicable subheading for the glass bowl 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: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the metal stand will be 7326.90.8586, HTS, which provides for other articles of iron or steel: other: other: other: other: other. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the pump will be 8413.70.2004, HTS, which provides for other centrifugal pumps, submersible, for liquids. The rate of duty will be free. The applicable subheading for the plastic tubing will be 3917.32.60, HTS, which provides for tubes, pipes and hoses of plastics: other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent ad valorem. The statistical suffix depends upon the type of plastic. If of polyvinyl chloride, the suffix is 10. If of polyethylene, the suffix is 20. If of any other type of plastic, the suffix is 50.

The applicable subheading for the pillar candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

We are returning your request for a classification ruling regarding the “New Mexico River Rocks”, because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Additional information is required as indicated below:

Please indicate the precise geological name of the rocks. When this information is available, you may wish to resubmit your ruling request along with a sample.

Please mail your request to U.S. Customs, 6 World Trade Center, Customs Information Exchange, Room 437, New York, NY 10048, attention: Binding Rulings Section.

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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