CLA-2-70:OT:RR:NC:N1:126
Kimberly J. Howard
Mark Feldstein & Associates, Inc.
6703 Monroe St.
Sylvania, OH 43560
RE: The tariff classification of three decorative glass articles from China.
Dear Ms. Howard:
In your letter dated April 24, 2018, you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request.
The merchandise under consideration consists of three articles referred to as Glass Decorative Globes with light-emitting diode (LED) lights, Item Numbers, CG7FWL, CGG7C, and CGG6WSL.
The glass globes with LED light, Item Number, CG7FWL, and Item Number CGG7C, measures approximately 7 inches in diameter. The glass globe with LED light, Item Number, CGG6WSL, measures approximately 6 inches in diameter. From the information you provided, the glass globes consist of hand blown clear or frosted crackle glass, and are not pressed or toughened (specially tempered), nor are they cut or engraved. The design of the woodland scene and the cardinal with chickadee scene is applied to the surface of the glass globe by using a decal and paint/glitter, and the application of plastic accent stones. The glass globes are each powered by three AA batteries, and activated by on-off slide switches on the bottom of each glass globe. When switched on, the glass globe illuminates, enhancing the decorative effect of the article. The unit value of the glass globe with LED lights, Item Number, CGG7C is over $5 each, and the glass globes with LED lights, Item Numbers, CG7FWL and CGG6WSL, are more than $3 dollars but not more than $5 dollars.
The applicable subheading for the glass globe with LED lights, Item Number, CGG7C, 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.
The applicable subheading for the glass globe with LED lights, Item Numbers, CG7FWL and CGG6WSL, will be 7013.99.8000, 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 $3 but not over $5 each.” The general rate of duty will be 11.3 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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division