CLA-2-:OT:RR:NC:2:226
Ms. Tonja Davenport
Dollar General Corp. 100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of decorative articles consisting of glass figures on metal stakes
Dear Ms. Davenport:
In your letter, dated November 4, 2013, you requested a tariff classification ruling regarding decorative garden articles consisting of glass figures on metal stakes – SKU number 1361901. Samples were submitted with your ruling request. In accordance with your request, the samples will be returned to you. There are four styles of this product, each consisting of a brightly colored glass figure hanging from a metal stake. The glass figures include a bird, tulip, bee and ladybug. Each metal stake has the form of a plant.
In your letter you indicated that the colors on the glass portion of each article are not inserted prior to solidification; rather, color is simply painted onto the surface of the glass.
Your letter indicates that the unit value of each article is over thirty cents but not over three dollars.
The essential character of each article is imparted by the glass figure, not the metal stake.
The applicable subheading for the decorative glass articles on metal stakes (SKU number 136191) will be 7013.99.5000, 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 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division