CLA-2-70:OT:RR:NC:N1:126
Joy Lee
Infiniti Group International, Ltd.
Room 1205, 12/F., Wing On Kowloon Centre, 345 Nathan Road, Kowloon, Hong Kong China
RE: The tariff classification of a decorative glass article from China
Dear Ms. Lee:
In your letter dated December 19, 2024, you requested a tariff classification ruling on behalf of your client, Walmart. A sample of the item was submitted with your ruling request and will be retained as requested.
The subject merchandise, which is described as an “hourglass” is composed of clear glass that is filled with white sand. The item, which cannot stand on its own, fits securely into an open black metal stand. The dimensions of the hourglass is 7.48 inches in height and 4.13 inches in width at its widest point. The unit value for this product is over $3 but not over $5 each.
The hourglass is a composite good comprised of different materials that are classifiable in different headings (glass, sand, and metal). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of the hourglass.
The applicable subheading for the hourglass will be 7013.99.8090, 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 than that of heading 7010 or 7018) (con.): Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each….Other.” 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 at https://hts.usitc.gov/.
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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division