CLA-2-70:RR:NC:2:226 H88046
Mr. Russ Holmgren
Circle International, Inc.
255 Clearview Avenue
Edison, NJ 08837
RE: The tariff classification of a glass article from China
Dear Mr. Holmgren:
In your letter dated January 30, 2002, on behalf of your client, New Creative Enterprise, Inc., 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 “Garden Rain Gauge” – item #27429, consists of a five and one-half inch calibrated glass tube and a three-dimensional agglomerated stone holder with metal stake. The glass tube, which is placed into the agglomerated stone holder, is designed to be used as a measuring device to catch and monitor rain fall.
In your presentation, you indicated that the applicable subheading for the garden rain gauge should be 9015.80.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other meteorological or geophysical instruments and appliances, other. However, Chapter 90, note 1(l) excludes capacity measures, which are to be classified according to their constituent material. Based upon this chapter note, Customs is precluded from considering heading 9015 for classification of this article.
The applicable subheading for the glass rain gauge will be 7020.00.6000, HTS, which provides for other articles of glass: other. The rate of duty will be 5 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
Specialist Division