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NY F83786

April 11, 2000

CLA-2-68:RR:NC:2:226 F83786


TARIFF NO.: 7013.99.5000

Mr. R. Kevin Williams
Rodriguez, O’Connell, Fuerst, Gonzalez and Williams 20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of a glass box with porcelain lid from China

Dear Mr. Williams:

In your letter dated March 13, 2000, on behalf of Enesco Group, you requested a tariff classification ruling regarding a glass box with a porcelain top. In your letter you indicated that the unit value of this item is $1.21.

A sample was submitted with your ruling request. The sample will be returned to you.

The product is a small glass box measuring approximately three quarters of an inch in height and 1.5 inches in diameter. A porcelain lid including a small porcelain figurine rests on top of the box. A brass band connects the porcelain top to the glass box.

In your letter you suggested that this merchandise be classified as a decorative porcelain article in Chapter 69 of the Harmonized Tariff Schedule of the United States (HTS). However, the product is a decorative glass box (designed for holding rings or similar small items) with a porcelain top. The porcelain top is not more important than the glass box. The top does not represent the essential character of the article. Therefore, Chapter 69 of the HTS is not applicable.

The applicable subheading for the glass box with porcelain lid will be 7013.99.5000, HTS, which provides for glassware of a kind used for...toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 212-637-7074.


Robert B. Swierupski Director
National Commodity Specialist Division

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