United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86571 - NY J86617 > NY J86595

Previous Ruling Next Ruling
NY J86595




July 25, 2003

CLA-2-70:RR:NC:2:226 J86595

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.2000, 4419.00.8000

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive
Suite 201
Coppell, TX 75019

RE: The tariff classification of five glass serving trays and one wooden bread board from China

Dear:

In your letter dated June 24, 2003, on behalf of your client, Libbey Inc., you requested a tariff classification ruling. Five photographs depicting the items you wish to import were submitted with your ruling request.

Item #55109, identified as “Essence Round Sectional Server”, consists of four crescent-shaped glass bowls, one round glass bowl and a 15” round rattan serving tray. The five bowls are designed to fit into the tray.

Item #55111, identified as “Essence Square Sectional Server”, consists of four, 5” square-shaped glass bowls and a 12” square rattan serving tray. The four bowls are designed to fit into the tray.

Item #55112, identified as “Essence Round Serving Basket”, consists of an 11.38” round glass bowl and a round rattan basket. The bowl is designed to fit into the basket.

Item #55114, identified as “Essence Rectangular Sectional Server”, consists of three, 5” square-shaped glass bowls and a 17” rectangular tray. The three bowls are designed to fit into the tray.

The essential character of the above-described items is imparted by the glass component. In each of these products, the glass bowls - designed to hold food - completely or largely fill in or cover the basket or tray. In each of these products, the tray or basket simply supports or holds the bowls.

The applicable subheading for item numbers 55109, 55111, 55112 and 55114 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 $3 each. The rate of duty will be 23.2 percent ad valorem.

Item #5113, identified as “Essence Rectangular Bread Dipping Set”, consists of a 17” long rattan serving tray fitted with a wooden bread board. On one end of the board, there is a 4” round indentation which holds a round glass dipping dish. All of the parts fit together and form a composite good. The essential character of this composite good is imparted by the bread board because of the more important role it plays in the functioning of the article. In this product, the small glass dipping dish covers just a small part of the much larger board and tray.

The applicable subheading for item number 55113 will be 4419.00.8000, HTS, which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director
National Commodity

Previous Ruling Next Ruling

See also: