CLA-2-70:OT:RR:NC:2:226
Ms. Regina Woody
Hobby Lobby
7707 SW 44th Street
Oklahoma City, OK 37072-2170
RE: The tariff classification of a plaque with glass knobs from China
Dear Ms. Woody:
In your letter, dated March 7, 2013, you requested a tariff classification ruling regarding item 595942 - a plaque with three glass knobs.
A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request.
The plaque consists of medium-density fiberboard (MDF) and wood divided into three framed areas. It includes the words “Bless this Home” printed on paper affixed to the framed areas.
Three glass knobs project out from the plaque. You stated that the glass knobs are not made of lead crystal glass.
You indicated that the article measures approximately 31 inches by 12 inches.
According to your letter, the unit value of item 595942 is over five dollars.
In your letter you stated your opinion that the product is largely decorative. However, it is in fact a household or office article that is both functional and decorative. You indicated your opinion that the knobs are decorative and “not substantial enough to function as holders.” However, the glass knobs are both ornamental and functional. One can clearly use these knobs as hangers to hold garments.
You indicated your opinion that the essential character of the article is imparted by the wooden component and you suggested that the merchandise should be classified in subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for statuettes and other ornaments of wood. However, the essential character of this article is imparted by the glass knobs (which are both decorative and functional), not the wooden component. Therefore, subheading 4420.10.0000 is not applicable.
The applicable subheading for the plaque with ornamental/functional glass knobs (item 595942) will be 7013.99.9000, 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 five dollars each. The rate of duty will be 7.2 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,
Thomas J. Russo
Director
National Commodity Specialist Division