CLA-2-70:OT:RR:NC:N2:226
Mr. Kevin Stewart
DJS International Services, Inc.
4215 Gateway Drive, Ste 100
Colleyville, TX 76034
RE: The tariff classification of three decorative glass articles from China
Dear Mr. Stewart:
In your letter dated August 17, 2011, on behalf of your client, RAZ Imports, Ltd., you requested a tariff classification ruling. Photographs of three decorative glass articles were received with your inquiry. The specific items are as follows:
Item number 3206622 consists of three glass bottles in a metal holder. Each bottle
contains artificial textile flowers. These flowers are removable.
Item number 3228204 consists of three glass bottles in a metal plaque holder. The
top of the plaque has a twine loop which can be used to attach the item to the wall.
Item number 3228231 consists of three glass bottles in a wooden carrier.
In your letter you suggest that item number 3206622 should be classified under subheading 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of other materials: other: of man-made fibers. You also suggest that item number 3228204 should be classified under subheading 8306.29.0000, HTSUS, which provides for bells, gongs, and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.
However, the essential character of item number 3206622 and item number 3228204 is imparted by the glass bottles, not by the artificial flowers (item number 3206622) or by the metal holder (item number 3228204). The glass bottles perform each product’s function of holding a variety of items. The metal holder simply supports the glass components. Therefore, each item will be classified as a glass article in subheading 7013.99.5000, HTSUS. Subheading 6702.90.3500 and subheading 8306.29.00000, HTSUS, are not applicable.
The essential character of item number 3228231 is also imparted by the glass bottles.
You state in your letter that the unit value of each glass bottle is over thirty cents but not over three dollars.
The applicable subheading for item numbers 3228204, 3206622 and 3228231 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division