CLA-2-06:OT:RR:NC:N5:231
Ms. Rosy Flores
Jaime G. Flores CHB
14410 Investment Avenue
Laredo, TX 78045
RE: The tariff classification of Glass Globe with Preserved Rose from Mexico
Dear Ms. Flores:
In your letter dated August 13, 2024, you requested a tariff classification ruling.
The subject merchandise is a decorative glass globe filled with water, vinegar, and citric acid, and containing a single preserved natural rose in the center. The glass is then sealed in a manner akin to a snow globe with the flower as the central decorative element rather than artificial snow.
You have suggested classification in subheading 7013.91.2000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 7013, HTSUS provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). The product at issue is not considered an article of glassware of heading 7013, as described herein.
General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule states that goods put up in sets for retail sale are to be classified as if they consisted of the material or component which gives them their essential character. Of the several components that forms the product at issue, only the rose is indispensable with relation to the use of the set as it represents the sole reason one would purchase the product. The component that imparts the essential character of the intended import is the rose.
The applicable subheading for the Glass Globe with Preserved Rose will be 0603.90.0000, HTSUS, which provides for: Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Other. The rate of duty will be 4 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
Importations of this merchandise are subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (U.S.D.A.) may be addressed to that agency at the following location:
U.S. Department of Agriculture
APHIS, VS, NCIE
Products Program
4700 River Road, Unit 40
Riverdale, MD 20737-1231
Tel: 301.851.3300
E-mail: [email protected]
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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division