CLA-2-70:OT:RR:NC:N2:226
Mr. Mahir Akarsu
BJ’s Wholesale Club, Inc.
One Mercer Plaza
Natick, MA 01760
RE: The tariff classification of a glass punch bowl set from China
Dear Mr. Akarsu:
In your letter dated June 23, 2010, you requested a tariff classification ruling. A photograph of the item you wish to import was submitted with your ruling request.
The product under consideration, BJ’s item number 691467, is an 8-piece punch bowl set composed of clear glass with a vertical rippled texture. The set consists of one glass punch bowl, 6 glass punch cups with handles and one glass ladle.
You stated in your letter that all the components of the punch bowl set will be packed together for retail sale in their imported condition.
The essential character of this set is imparted by the punch bowl. It is the central piece and the focus of the set when the merchandise is being used to serve liquid refreshments.
You indicated in your letter that the unit value of the punch bowl is over five dollars.
The applicable subheading for the 8-piece glass punch bowl set (item number 691467) will be 7013.49.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 of glass-ceramics other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
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