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NY K81326





December 15, 2003
CLA-2-94:RR:NC:1:127 K81326

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.99.9060; 7013.99.4000; 7013.99.5000; 9405.50.4000

Ms. Fawn P. Scott
Park Designs
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of a metal basket and a glass article in a metal basket, in addition to a candleholder and three non-electric lanterns from India.

Dear Ms. Scott:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

The subject merchandise, based on the information provided, consists of the following articles:

1) an open-top barrel-like iron basket (item number 23-114), with a securely affixed top handle, that measures approximately 5 ½ inches high by 4 ¼ inches across its open-top diameter;

2) an open-top barrel-like iron basket (item number 23-115) with a securely affixed top handle and a full-sized fitted glass article measuring about 5 ¼ inches high by 3 ¾ inches across its open-top diameter;

3) a candleholder (item number 23-110) that consists of a round basket-like iron container, measuring nearly 2 ¾ inches high, with a securely affixed small-top handle, in addition to a full-sized fitted glass holder (for a candle not included) measuring approximately 2 3/8 inches in height by 2 1/8 inches across its open-top diameter;

4) an open-top cylinder-like non-electric iron lantern (item number 23-132), measuring about 6 7/8 inches high, with a securely affixed top handle and a ball-shaped footed base, in addition to a full-sized transparent cylindrical glass insert measuring 3 ¾ inches across its open-top diameter;

5) a cylinder-like non-electric iron lantern (item number 23-131), measuring about 6 ½ inches high, that features a two-tiered lid with apertures, a securely affixed top handle, and a ball-shaped footed base, in addition to a full-sized transparent cylindrical-glass insert measuring about 2 5/8 inches across its open-top diameter;

6) a cylinder-like non-electric iron lantern (item number 23-130), measuring about 5 inches high, that features a two-tiered lid with apertures, a securely affixed top handle, and a ball-shaped footed base, in addition to a full-sized transparent cylindrical-glass insert measuring about 2 ¼ inches across its open-top diameter.

The applicable subheading for the iron basket, item number 23-114, will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the glass article in the iron basket, item number 23-115, when the value of the glass article as imported is not over $0.30 each, will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem.

The applicable subheading for the glass article in the iron basket, item number 23-115, when the value of the glass article as imported is over $0.30 but not over $3 each, will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: 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 candleholder, item number 23-110, and the non-electric lanterns, item numbers 23-132, 23-131 and 23-130, will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheadings 7323.99.9060 and 9405.50.4000, HTS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP.”

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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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