CLA-2-70:OT:RR:NC:N2:226
Ms. Bernadette Placido
QVC, Inc.
QVC Studio Park
West Chester, PA 19380
RE: The tariff classification of decorative illuminated glass trees from China.
Dear Ms. Placido:
In your letter dated June 17, 2016, you requested a tariff classification ruling.
The merchandise under consideration is Set of 2—12” Illuminated Glass Trees, item number H208700. A sample was submitted with your ruling request and will be returned to you.
The Glass Trees measure approximately 12.375 inches high by 6 inches in diameter at their widest points. They are decorative items made of glass and are designed to resemble stylized evergreen trees. The trees are available in a variety of colors, which you state is painted on the glass. The bottom of the trees provides a battery compartment which accepts 3 AA batteries, and features an on-off-4-hour timer slide switch. When activated, a light within the tree is illuminated, enhancing the decorative effect. From the information you provided, the trees are not made of pressed and toughened (specially tempered) glass, nor are they cut or engraved. The unit value is over five dollars each.
The applicable subheading for the Set of 2—12” Illuminated Glass Trees, item number H208700, will be 7013.99.9000, 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 $3 each: Other: Valued over $5 each.” The general 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 https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division