CLA-2-70:OT:RR:NC:4:426
Ms. Ruby Wood Sevcik
Pier 1 Imports
100 Pier 1 Place
Fort Worth, Texas 76102
RE: The tariff classification of glass wine charms from China
Dear Mr. Sevcik:
In your letter dated June 4, 2009, you requested a tariff classification ruling regarding glass wine charms (sku 2427947).
Samples were submitted with your ruling request. They will be returned to you in accordance with your request.
Each charm consists of a glass ornament in the form of a flower attached to a metal wire loop decorated with glass beads.
The wine charms are intended to be hung on wine glasses to enable an individual to distinguish his or her wine glass from another person’s glass.
You indicated that the value of each charm is less than thirty cents.
In your letter you suggested that these products should be classified as entertainment articles in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). However, a wine charm itself is not entertaining; its use is simply to allow an individual to identify his or her wine glass at a party. Therefore, this merchandise is not classifiable in heading 9505.
You also suggested possible classification of these products in heading 7020, HTSUS, as other articles of glass. However, the provision in heading 7013, HTSUS, covering “glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes” describes the wine charms in a more specific manner than the broad provision for other articles of glass in heading 7020. You indicated your opinion that the scope of heading 7013 is not broad enough to include wine charms. However, in fact, the vast majority of household glass articles are covered by heading 7013. The wine charms are covered by heading 7013; therefore, heading 7020 is not applicable.
The applicable subheading for the glass wine charms will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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