CLA-2-70:OT:RR:NC:1:126
Mr. Andy Wood
Family Dollar Services, Inc. 10401 Monroe Rd. Matthews, NC 28105
RE: The tariff classification of decorative glass articles from China
Dear Mr. Wood:
In your letter dated March 7, 2008, you requested a tariff classification ruling regarding two decorative glass articles.
Samples were submitted with your ruling request and will be returned to you as requested. The first sample - style #085-FD - is a decorative article consisting of ornamented mirror glass in the shape of a diamond resting on a plastic stand. The mirror glass measures approximately 3.75 inches by 3.75 inches, and is adorned with a proverb and pictures of flowers. The height of the article - mirror glass on a plastic stand - is approximately six inches.
The second sample - style #1144-D - is a decorative article consisting of ornamented mirror glass on a metal easel. The mirror glass measures approximately four inches by four inches, and is adorned with a sentimental message which refers to Christmas as well as pictures of snow flakes. A figure of an angel stands above the article. The height of the article - mirror glass on a metal easel with angel figure above - is approximately seven inches.
In a telephone conversation, you advised our office that the unit value of each of these articles is over thirty cents but not over three dollars.
In your letter you stated your opinion that style #085-FD should be classified as printed matter in subheading 4911.91.40, Harmonized Tariff Schedule of the United States (HTSUS). However, this product is a decorative article consisting of unfrosted mirror glass with words and pictures appearing on the surface of the glass. When a decorative article consists of unfrosted mirror glass as well as images and/or words, the mirror glass is not regarded as a mere surface for the words or images; rather, the mirror glass contributes to the decorative effect of the article. Therefore, the product is regarded as a decorative glass article classifiable in subheading 7013.99.5000, HTSUS, not as printed matter. Subheading 4911.91.40 is not applicable.
In support of your position that style #085-FD should be classified as printed matter in subheading 4911.91.40, you cited ruling N024460, dated April 8, 2008. In that ruling, an article consisting of a sentimental quotation on a background of frosted mirror glass - style #2910676 - was classified as printed matter in subheading 4911.91.40, HTSUS. However, the product which was classified as printed matter in ruling N024460 is clearly distinguishable from style #085-FD at issue in this ruling request.
The item which had been classified as printed matter in the previous ruling - style #2910676 - consisted of printed words on a background of frosted mirror glass. Since the mirror glass in style #2910676 was completely frosted over, this hidden mirror glass did not play a role in the decorative or ornamental effect of the article. In the product classified as printed matter in ruling N024460, the frosted mirror glass was simply the background on which the printed words appeared. On the other hand, the mirror glass in style #085-FD - at issue in this request - is not frosted. This mirror glass in style #085-FD contributes to the decorative effect of the article. Style #085-FD is a decorative article of mirror glass classifiable as a decorative glass article in subheading 7013.99.5000.
In your letter you stated your opinion that style #1144-FD should be classified as a festive Christmas article in subheading 9505.10.1000, HTSUS. You indicated that the reference to Christmas in the sentiment which appears on the article makes this product a festive Christmas article classifiable in subheading 9505.10.1000. However, Note 1 (v) to Chapter 95 of the HTSUS excludes articles having a utilitarian function from classification as festive articles in heading 9505.
Heading 9505 is not applicable when a product has any utilitarian feature, even if this feature is ancillary to the product’s decorative nature. The utilitarian aspect of an article will preclude the application of the provisions for festive articles in Chapter 95, even if the product is regarded as a decorative article and the utilitarian element does not determine the classification of the merchandise. The fact that style #1144-FD incorporates a functional mirror in which a person can see his or her reflection means that the article has a utilitarian feature which precludes application of Chapter 95. Although this product is classifiable as a decorative article, not a mirror, the fact that it embodies a mirror is sufficient to negate possible classification as a festive article in accordance with Note 1 (v) to Chapter 95.
The applicable subheading for the decorative glass articles - style numbers 085-FD and 1144-D - 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 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