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NY 818313



January 26, 1996

CLA-2-70:RR:NC:GI:226 818313

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.39.5000

Ms. Cheryl Ewing
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of two five piece glassware sets from China

Dear Ms. Ewing:

In your letter dated January 11, 1996, you requested a tariff classification ruling regarding a five piece glass champagne set and a five piece glass margarita set. Samples of each set were submitted with your ruling request.

Item #1017NTS is a five piece champagne set that contains four six ounce fluted champagne glasses and one glass ice bucket measuring nine inches in height by seven inches in width. You state in your letter that the unit value for each glass is forty five cents and the unit value for the ice bucket is three dollars and nine cents.

The essential character of this item is imparted by the glass ice bucket. The ice bucket is the largest, most attractive, and most valuable item within the set.

The applicable subheading for the champagne set will be 7013.39.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other glassware of a kind used for table or kitchen purposes...other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 percent ad valorem.

Item #1015NTS is a five piece margarita set that contains four fourteen ounce glasses and one eighty four ounce glass pitcher. You indicate in your letter that the unit value for each glass is forty five cents and the unit value for the glass pitcher is three dollars and nine cents.

The essential character of this item is imparted by the glass pitcher. It is the central piece and the focus of the set when the merchandise is being used to serve liquid refreshments.

The applicable subheading for the margarita set will be 7013.39.5000, HTS, which provides for other glassware of a kind used for table or kitchen purposes...other: other: other: valued over $3 but not over $5 each. The rate of duty will be 15 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 Jacob Bunin at 212-466-5796.

Sincerely,

Roger J. Silvestri
Director,

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