CLA-2-70:OT:RR:NC:2:226
Ms. Nancy Zimmerman
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification of a decorative glass article from China
Dear Ms. Zimmerman:
In your letter dated January 8, 2014, on behalf of Fred Meyer Inc./The Kroger Co., you requested a tariff classification ruling regarding item number G6X08009, “Snowman.”
A sample was submitted with your ruling request. The sample was sent for analysis to our U.S. Customs and Border Protection Laboratory. Our laboratory has now completed its analysis.
Item #G6X08009, “Snowman,” is a decorative glass panel with a red background held in place by a wooden frame. A winter scene depicting two glass snowmen is painted on the front surface of the glass panel. The snowmen are surrounded by green snowcapped evergreens and hills. The words, “Let it Snow” are painted above the snowman images. The back of the glass has a red color. Although you stated that this glass was colored prior to solidification, our laboratory has determined that it was not colored prior to solidification; rather, it was simply painted on the surface. Our laboratory has also advised us that the glass does not contain any special effects.
The framed decorative glass article measures approximately five inches by five inches. There is a saw tooth hook and a fabric ribbon on the back to facilitate hanging.
In your letter you stated that the unit value of the product is over thirty cents but not over three dollars.
You suggested that this product should be classified as festive article in heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the phrase “Let It Snow” is not closely associated with a specific festive occasion; rather, it is a generic winter slogan. In addition, a snowman is a general symbol of winter, not a symbol or motif of a specific holiday. Therefore, this article is not classifiable as festive article in heading 9505.
The applicable subheading for item number G6X08009, “Snowman,” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division