CLA-2:RR:NC:2:226 NY J88095
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of glass plates and paint from China
Dear Mr. Maher:
In your letter dated August 18, 2003, on behalf of Roseart Industries, you requested a tariff classification ruling regarding a set from China..
A sample of the merchandise was submitted with your ruling request. This sample will be returned to you.
The set consists of two glass plates, paint, a brush, cardboard display stands and a stencil. The purpose of the set is painting and displaying the glass plates.
The value of each glass plate is 81.1 cents.
The value of the glass plates is much greater than the value of any other component in the set. The essential character of the set is imparted by the glass plates.
The applicable subheading for the set - including glass plates, paint, brush, cardboard stands and stencil - 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: other: other: valued over thirty cents but not over three dollars 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 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division