CLA-2-70:RR:NC1:126: L80215
Mr. Ted Conlon
Fourstar Group
63 South Street
Suite 190
Hopkinton, MA 01748
RE: The tariff classification of a set consisting of six glass spice jars on a wooden spice rack plus a pepper mill and a wooden saltshaker from China; and a set consisting of six plastic spice jars on a wooden spice rack plus a pepper mill and a wooden saltshaker from China
Dear Mr. Conlon:
In your letter dated October 6, 2004 you requested a tariff classification ruling.
A sample was submitted with your ruling request.
The merchandise consists of six glass spice jars on a wooden rack plus a pepper mill and a wooden saltshaker. All the items are packed together for retail sale as a set.
In your letter you indicated that the value of each glass spice jar is not over three dollars.
The essential character of the set of is imparted by the six glass spice jars.
The applicable subheading for the set of six glass spice jars on a wooden rack plus the pepper mill and the wooden salt shaker 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 (other than that of heading 7010 or 7018): 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 three dollars each. The rate of duty will be 22.5 percent ad valorem.
In your letter you also inquired regarding the classification of a set of spice jars on a wooden rack plus the pepper mill and the wooden saltshaker when the jars are made of plastic (rather than glass).
The applicable subheading for a set of six plastic spice jars on a wooden rack plus a pepper mill and a wooden salt shaker will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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