CLA-2-70:OT:RR:NC:2:226
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a decorative glass article with a metal stake from China
Dear Mr. Stinson:
In your letter dated August 16, 2013, you requested a tariff classification ruling regarding a decorative glass article with a metal garden stake designated as “Sunflower,” Liss Item Number 9022086/Mfg. Item Number 96560 (489436696560-0).
A sample was submitted with your ruling request. The sample was sent for analysis to our U.S. Customs and Border Protection Laboratory. Our laboratory has now completed its analysis.
The portion of the product which represents the “sunflower” itself consists of seven glass petals surrounding a round glass disc that constitutes the body of the flower. The glass petals and center glass disc are held together by a metal frame. The metal frame holding the glass flower is attached to a thin metal rod (garden stake) which acts as a stem.
The metal frame and stake - which support the glass portions of the article - are less significant than the decorative glass component. The glass “sunflower” imparts the essential character of the item. The stem and frame are ancillary.
Our laboratory’s analysis of the “Sunflower” garden stake indicated that the glass is merely painted, not colored prior to solidification. Our laboratory determined that the glass does not contain bubbles, seeds or stones. In addition, our laboratory concluded that the pressed or molded glass which comprises the sunflower has not been engraved and that the glass does not contain any special effects.
You indicated in your letter that the unit value of this article is over three dollars but not over five dollars.
The applicable subheading for the “Sunflower”, Liss Item Number 9022086/Mfg. Item Number 96560 (489436696560-0) will be 7013.99.8000, Harmonized Tariff Schedule of the United States (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 three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division