CLA-2-83:OT:RR:NC:N1:121
Ms. Denise Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of decorative articles from China
Dear Ms Morse:
In your letter dated December 7, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution. The submitted samples will be returned per your request.
The merchandise under consideration is three styles of decorative articles that include a solar-powered light.
Item number 3020855 is described as a “solar reflector tabletop light.” It measures 10 inches high by 5-1/2 inches in diameter. The article features a decorative top and base held together by two curved bands, three decorative curled legs and a wire handle all made of base metal with an antique copper finish. A solar LED component is positioned in the center of the top. A speckled glass hurricane-style globe rests on the base and a plastic prism is suspended within the globe to reflect a patterned glow.
Item number 3020853, described as a “solar sundial,” consists of base metal components coated with a black finish, a glass component and a solar LED component. It measures 15 inches high by 14 inches long by 7 inches wide and is designed to resemble a classic ancient Greek sundial. The product features an ornamental metal base supporting three decorative, overlapping metal spheres that encircle a clear crackle glass orb. A stylized metal arrow intersects the spheres and orb. The LED solar component provides accent lighting that alternates color from red to amber to blue.
Item 3020854 is described as a “solar powered mushroom accent.” It is a decorative glass article in the shape of a mushroom that includes a solar light which illuminates the glass. The product is used to decorate yards and gardens.
In your letter you indicated that the glass which comprises item 3020854 is colored prior to solidification and also contains metal flecking inserted into the glass prior to solidification.
The illumination provided by each article does not provide practical or usable light to the surrounding area; rather, it serves to enhance the ornamental nature of the article.
The applicable subheading for item numbers 3020855 and 3020853 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
The applicable subheading for item number 3020854 will 7013.99.1000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification; millefiori glassware; glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division