CLA-2-83:RR:NC:N1:113 I86173
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Rd., Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of household articles from China
Dear Mr. Anderson:
In your letter dated September 9, 2002, on behalf of Seventh Avenue, you requested a tariff classification ruling.
The sample you submitted is a 13-piece Horse Kitchen Set (item number 679588). It consists of 6 glass jars with cork caps on a rack, 1 paper towel holder, 1 mug rack, 2 wall hooks, and 2 sconces. All items are made of sheet steel and wrought iron rod, and are decorated with galloping horses. The spice jars on the rack will rest upon a kitchen countertop, and the other articles will be mounted on the wall. The value of each glass spice jar is 38 cents. The sconces are designed to hold taper candles. Another style of this kitchen set (item number 679588A) is identical except that the spice jars rest upon a wall-mounted rack.
The applicable subheading for the spice jars on either type of rack will be 7013.39.2000, 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…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 24 percent ad valorem.
The applicable subheading for the paper towel holder, mug rack, and wall hooks will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.
The applicable subheading for the candle sconces will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division