CLA-2-70:RR:NC:2:226 E87467

Ms. Linda Wing
MSR Imports Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, NJ 08109

RE: The tariff classification of a decorative glass storage article from China

Dear Ms. Wing:

In your letter dated September 22, 1999, you requested a tariff classification ruling regarding a set of three decorative glass storage bottles. A photograph and advertising literature depicting these decorative bottles were submitted with your ruling request.

The subject article (item #8275) is a set of three specially designed interlocking glass bottles. Each bottle has a unique wave-like shape and measures approximately seven and one-half inches in height and contains a removable cork lid.

According to the advertising literature that was submitted with your letter, these bottles are functional as well as decorative. They can hold a variety of items such as bath salts, bath beads, spices, and miscellaneous products.

You indicated that the unit value for each glass bottle in the set will be $0.56.

The applicable subheading for the decorative glass storage article will be 7013.99.5000, 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…: other glassware: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division