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NY K81068

December 2, 2003
CLA-2-70:RR:NC:1:126 K81068


TARIFF NO.: 7013.99.4000

Mr. David Ringer
N.S.I. Toys
105 Price Parkway
Farmingdale, NY 11735

RE: The tariff classification of a stained glass kit from China

Dear Mr. Ringer:

In your letter received on November 12, 2003, you requested a tariff classification ruling. A representative sample of a stained glass kit was submitted with your ruling request.

The submitted sample is a set consisting of three clear glass bottles, one plastic box with lid, six pots of stained glass paint, outline paint, paintbrush, patterns and instructions. The bottles come in three shapes - square, heart and tapered. The measurements are approximately three and one-half inches, four inches and six inches in height, respectively. The rectangular-shaped plastic box measures approximately four inches by three inches by two inches.

The purpose of the set is first to paint assorted patterns and designs on the glass bottles and plastic box, and then to display these decorative articles.

The essential character of the set is imparted by the glass bottles.

You stated in your letter that the unit value of each glass bottle is not over thirty cents.

The applicable subheading for the stained glass kit will be 7013.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 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 646-733-3027.


Robert B. Swierupski

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