CLA-2-70:OT:RR:NC:N4:426
Ms. Kim Harper
Pier 1 Imports
Post Office Box 961020
Fort Worth, Texas 76161-0020
RE: The tariff classification of a glass/metal birdfeeder from China
Dear Ms. Harper:
In your letter dated December 8, 2009, you requested a tariff classification ruling regarding a birdfeeder of glass and iron (Sku 2436440).
A sample of the article was submitted with your ruling request. In accordance with your request, the sample will be returned to you.
The central portion of this article consists of a decorative panel of green glass. This panel includes an ornamental image (a tree) as well as lettering (the word “life”).
The decorative glass panel sits within an iron frame. The frame consists of a roof and tray, as well as a chain and hook.
In the information submitted with your ruling request you indicated that the unit value of the birdfeeder is not over five dollars.
Although the glass has the appearance of being cut or engraved, you advised our office that it is not cut or engraved. You stated that the decorative image and the lettering appearing on the glass are present in the mold before the glass is formed.
In your letter you suggested that this product should be classified as an article of iron or steel in heading 7323, Harmonized Tariff Schedule of the United States (HTSUS). However, the glass is the central and most attractive component of this article. The glass component exceeds the metal component in volume, weight and value. Most significantly, the decorative glass panel is the portion of the article which has the greatest consumer appeal. The ornamental glass panel, not the iron frame, imparts the essential character of this product. Therefore, heading 7323 is not applicable.
When the glass is not cut or engraved, the applicable subheading for the birdfeeder of glass and iron (Sku 2436440) will be 7013.99.8000, 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.
When the glass is cut or engraved, the applicable subheading for the birdfeeder of glass and iron (Sku 2436440) will be 7013.99.60000, 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: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be 15 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