The tariff classification of a glass fishbowl on a plastic base from China

N024834 April 16, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Andy Wood Family Dollar Services PO Box 1017Charlotte, NC 28201-1017 RE: The tariff classification of a glass fishbowl on a plastic base from China Dear Mr. Wood: In your letter dated March 11, 2008, you requested a tariff classification ruling regarding a glass fish bowl on a polyresin base or stand. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. The product consists of a glass fish bowl resting on a plastic stand. The glass fish bowl is six inches in diameter and the base is four inches tall. A decorative ring which will sit on the rim of the bowl is also included. The stand is in the form of a fish. However, you indicated that it may also be imported in the form of an elephant. The box which functions as the retail packaging for this product describes the item as a “fish aquarium.”  You stated that the value of the fish bowl is over thirty cents but not over three dollars. In your letter you stated your opinion that the product should be classified as an article of plastics in subheading 3926.40.00, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of this product is imparted by the glass fish bowl, not the plastic stand. The stand merely serves to support the bowl. Therefore, subheading 3926.40.00 is not applicable.           The applicable subheading for the glass fish bowl on a plastic base will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, 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.           Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.      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