CLA-2-70:RR:E:NC:1:126 R04852
Mr. Mark S. Davies
L.G. Sourcing, Inc.
1000 Lowe’s Blvd.
Mooresville, NC 281117
RE: The tariff classification of a decorative glass article from China
Dear Mr. Davies:
In your letter dated September 8, 2006, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request.
The subject article, designated in your letter as item number 75030, is a composite good consisting of two 8-ounce bulb-shaped glass hummingbird feeders and three dangling glass ornaments on a metal scrollwork hanger/holder. The dimensions of the metal holder are approximately 22 inches in height by 13 inches in width.
You stated in your letter that the unit value of this item is over $5.00.
In your letter you suggest classification under heading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs, and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. However, the essential character of this article is imparted by the two glass hummingbird feeders, not the metal holder. The two glass hummingbird feeders perform the product’s function of holding the bird food. The metal holder simply supports the glass components. Therefore, the product will be classified as a glass article in subheading 7013.99.9000, HTSUS. Subheading 8306.29.0000, HTSUS, is not applicable.
The applicable subheading for the decorative glass article 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: other: valued over five dollars each. The 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 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 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division