CLA-2-:OT:RR:NC:2:226
Ms. Tonja Davenport
Dollar General Corp. 100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of a “glass frog yard stake”
Dear Ms. Davenport:
In your letter, dated November 4, 2013, you requested a tariff classification ruling regarding a decorative garden article described as a “glass frog yard stake” - SKU number 13156901. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The article has the form of a frog figure (consisting largely of glass) on a metal stake. The greatest portion of the figure (the central section of the frog) is composed of brightly colored glass. The limbs of the frog are metal. Its face consists of both glass and metal; the mouth and nostrils are painted on the large central glass section of the article, while the eyes are made of metal.
In your letter you indicated that the colors on the glass are not inserted prior to solidification; rather, color is simply painted onto the surface of the glass.
Your letter indicates that the unit value of the article is over thirty cents but not over three dollars.
The applicable subheading for the decorative glass articles on metal stakes (SKU number 136190)
will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division