The tariff classification of a glass holder with metal stand from Mexico

NY B87765 August 6, 1997 CLA-2-70:RR:NC:2:226 B87765 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. William Velasquez Endar Corp. 43195 Business Park Drive Temecula, CA 92590-3697 RE: The tariff classification of a glass holder with metal stand from Mexico Dear Mr. Velasquez: In your letter dated July 17, 1997, you requested a tariff classification ruling regarding a gift set which includes a glass holder with metal stand and a one (1 dry quart) bag of botanical potpourri. A representative sample of each item was submitted with your ruling request. The holder is made of clear glass in the shape of a circular display bowl measuring approximately 4 inches in diameter at its base with a 1.5 inch lip at its top. The item is incapable of standing by itself and has a 4 inch metal stand to support it. You indicated in your letter that the potpourri and the gift box are made in the United States and the glass holder with metal stand is made in Mexico. The potpourri and the gift box are exported from the United States to Mexico in order to be packaged with the glass article. The complete item will then be shipped to the United States to be sold for retail sale as a set. The essential character of the glass holder with metal stand is represented by the glass holder. The essential character of the entire set is represented by the glass article. The applicable subheading for the set will be 7013.99.5000, 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 over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. Your letter raises the question of whether or not you can import the potpourri and the gift box under 9801 since these items are both made in the United States. Providing the documentary requirements of 19 C.F.R. 10.1 are satisfied, the applicable subheading for botanical potpourri and the gift box will be 9801.00.1096, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. This provision is free of duty. With respect to country of origin marking, the gift box should indicate that the "Glass holder with metal stand is Made in Mexico" in a clear, legible, indelibly and conspicuous manner. 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 212-466-5796. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division