The tariff classification of a glass decanter set from the Czech Republic

NY H86686 January 17, 2002 CLA-2-70:RR:NC:2:226 H86686 CATEGORY: Classification TARIFF NO.: 7013.31.5000, 7013.39.6000 Ms. Khemoutie Lall Federated Merchandising Group 11 Penn Plaza New York, NY 10119 RE: The tariff classification of a glass decanter set from the Czech Republic Dear Ms. Lall: In your letter dated January 9, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample, which is identified as item #40K22E01, is a five-piece set that includes a glass decanter and four drinking glasses. You state in your letter that the decanter and four glasses are composed of 24 percent lead crystal. You also state that the decanter and four glasses will be packed together for retail sale in their imported condition. You indicate in your letter that the unit value for each glass is $2.01 and the unit value for the glass decanter is $7.70. The essential character of the set is imparted by the glass decanter. 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 set of decanter and glasses when the decanter contains at least 24 percent lead monoxide by weight will be 7013.31.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table or kitchen purposes…of lead crystal: valued over $5 each. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 7013.31.5000, HTS, which are products of the Czech Republic are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". The applicable subheading for the set of decanter and glasses when the decanter contains less than 24 percent lead monoxide by weight will be 7013.39.6000, HTS, which provides for glassware of a kind used for table or kitchen purposes…other: other: other: valued over $5 each. The rate of duty will be 7.2 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division