CLA-2-70:OT:RR:NC:1:126
Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of glass place card holders and agglomerated stone place card holders from China
Dear Ms. Bonadonna:
In your letter dated April 8, 2008, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested.
The products under consideration are table place card holders. Three of the styles are composed of glass and the other style is composed of agglomerated stone.
Style number 240134-2c (champagne-colored) and style number 240008-10c (silver-colored) are two sets of place card holders. Each set consists of six place- card holders composed of glass in the shape of a Christmas ball with a flat bottom. A place card can be inserted between the double looped metal wire that is attached to the top of the article.
Style number 240083-2b is a set of six glass place card holders in the shape of a red package with gold ribbon and a double looped metal wire attachment on top.
Style number C0182(G&H) is a set of four agglomerated stone place card holders, two of each design, Santa (G) and Snowman (H). Each article has a metal wire attachment that is designed to accommodate a place card.
You state in your letter that the set of four place holders, Style number C0182 (G&H), is composed of natural stone powder uniformly agglomerated with plastic resin throughout the body of the article.
You indicate in your letter that the place card holder sets will be merchandised during the Christmas/Holiday season as part of your “decorate your table” theme. However, pursuant to Note 1(v) to Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), articles containing a festive decoration that have a utilitarian function are excluded from heading 9505, HTSUS. This merchandise is designed to accommodate a place card for a table. Thus, it has a utilitarian function. As such, it is excluded from heading 9505, HTSUS.
You indicate in your letter that the unit value of each place card holder composed of glass (style numbers: 240134-2c, 240008-10c and 240083-2b) is over thirty cents but not over three dollars.
The applicable subheading for the three styles of place card holders composed of glass will be 7013.49.2000, HTSUS, which provides for 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.
The applicable subheading for the place card holders composed of agglomerated stone will be 6810.99.0080, HTSUS, which provides for articles of…artificial stone, whether or not reinforced: other articles: other. The rate duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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