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NY 816205

November 9, 1995

CLA-2-83:R:N4:113 816205


TARIFF NO.: 8306.29.0000

Mr. Arlen T. Epstein
Serko and Simon
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of pewter vases from Taiwan

Dear Mr. Epstein:

In your letter dated October 25, 1995, on behalf of Russ Berrie and Company, you requested a tariff classification ruling.

The merchandise is a bud vase made of glass and pewter, item 17192. The complete vase stands 5 inches high. It consists of a highly-ornamented, hollow, tin base and a glass cylindrical insert. The base is 2 1/4 inches high and is in the shape of two standing roses supported by three leaves. The glass cylinder is 4 1/2 inches high and has a rounded bottom. The vase is a composite good of tin and glass. The value of the tin is twice that of the glass. The metal constitutes the bulk and weight of the item. Neither component is usable on its own. If one part is missing, the other does not retain the character of a usable vase. In your letter, you state that you believe that the item is classifiable in Chapter 87, HTS, as a household article of tin. The Explanatory Notes to Section XV, 83.06(B)(3), however, specify that vases are a class or kind of merchandise considered decorative, rather than utilitarian.

The applicable subheading for the vase will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 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 James Smyth at 212-466-2084.


Roger J. Silvestri

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