CLA-2-70:OT:RR:NC:N2:226
Ms. Shaketha Miles
Pier 1 Imports
100 Pier 1 Place
Fort Worth, Texas 76102
RE: The tariff classification of decorative glass articles from China
Dear Ms. Miles:
In your letter dated January 14, 2011, you requested a tariff classification ruling regarding “Ladybug Solar
Stake” (SKU 2507823) and “Butterfly Mosaic Solar Light” (SKU 2510435). Samples of the articles
were submitted with your ruling request.
The “Ladybug Solar Stake” (SKU 2507823) consists of a metal lady bug and a red glass globe resting
on a stake. The product incorporates a panel which stores solar energy; an on/off switch allows the
article to be illuminated.
You stated that the red glass globe is simply painted, not colored prior to solidification.
SKU 2507823 measures forty-six inches in height. According to your letter, the unit value of this article
is over three dollars but not over five dollars.
The red glass globe is the central feature of the “Ladybug Solar Stake.” It is the single component of the
article which makes the greatest visual impact. Therefore, it imparts the essential character of the product.
In your letter you stated your opinion that SKU 2507823 should be classified as a lamp or lighting fitting in
heading 9405 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the
lighting feature of this article is designed to illuminate the decorative glass ball, not to light the surrounding
area. Therefore, this product is not regarded as a lamp or lighting fitting and is not classified in heading
9405.
When the glass component in this product is not cut or engraved, the applicable subheading for the “Ladybug
Solar Stake” (SKU 2507823) 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 component in this product is cut or engraved, the applicable subheading for the “Ladybug
Solar Stake” (SKU 2507823) will be 7013.99.6000, 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/.
The “Butterfly Mosaic Solar Light” (SKU 2510435) is a decorative bowl-shaped object. It is approximately
four inches in height and consists largely of colored mosaic glass including the image of a butterfly. The
product incorporates a panel which stores solar energy; an on/off switch allows the article to be illuminated.
You stated that the glass in the “Butterfly Mosaic Solar Light” is painted, not colored prior to solidification.
According to your letter, the unit value of SKU 2510435 is over three dollars but not over five dollars.
The mosaic glass comprises the body of the “Butterfly Mosaic Solar Light.” It is the component of the
article which makes the greatest visual impact. Therefore, it imparts the essential character of the product.
In your letter you stated your opinion that SKU 2510435 should be classified as a lamp or lighting fitting in
heading 9405 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the thickness
and color of the glass which comprises this ornamental object allow very little light to be emitted. The
lighting feature of this article is designed to illuminate the decorative glass article itself, not to light the
surrounding area. Therefore, this product is not regarded as a lamp or lighting fitting and is not classified in
heading 9405.
When the glass in this product is not cut or engraved, the applicable subheading for the “Butterfly Mosaic
Solar Light” (SKU 2510435) 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 component in this product is cut or engraved, the applicable subheading for the “Butterfly
Mosaic Light” (SKU 2510435) will be 7013.99.6000, 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