The tariff classification of water globes from China and Taiwan.
Issued March 23, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.9000, 7013.99.5000, 7013.99.8000, 9505.10.2500
Product description
The submitted samples consist of the following: a) a water globe, entitled "St. Nicholas Circa 1890" (item number 332186), which is made-up of a glass globe encompassing a plastic Santa figurine carrying a small Christmas tree and a basket of gifts. The globe is mounted on a wooden base and when the globe is shaken, "snow" floats around the Santa figurine; b) a plastic Christmas tree (item number 400351) possess- ing within its center a glass water globe which contains a small Christmas tree and gift, a kitten dressed in a Santa-type hat and a mouse. The base of this globe is the plastic trunk of the Christmas tree. When the globe is shaken, glitter floats around the figurines; c) a glass water globe (item number 400955) which contains a plastic Santa Claus figurine on skis carrying Christ- mas gifts in a sack on his back. The globe is mounted on a wooden base containing a battery-powered blower, which, when turned on, circulates "snow" inside the globe. You feel that the instant merchandise should be properly classi- fied under subheading 9505.10.2500, HTS, which provides for other Christmas ornaments. You argue that the water globes contain Christmas articles which are "traditionally associated" with Christmas and are utilized, due to their decorative character, for ornamental purposes during the Christmas season. Further, you feel that the Christmas-like figurines, contained within the globes, primarily attract the consumer to purchase the globe, thereby imparting the essential character to the water globes. With respect to the sample of the plastic Christmas tree encom- passing the glass water globe (item number 400351), this office feels that the essential character of the item, being a composite good as noted above, is imparted by the plastic Christmas tree, thereby making it more of a Christmas ornament than a water globe. It is to be noted, however, that the remaining merchandise (the glass water globes), although containing Christmas themes, has never been
CBP rationale
The applicable subheading for the Christmas tree encompassing the glass water globe (item number 400351) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities.
Full text
NY 850001 March 23, 1990 CLA-2-70:S:N:N3G:226 850001 CATEGORY: Classification TARIFF NOS.: 9505.10.2500; 7013.99.5000; 7013.99.8000; 7013.99.9000 Mr. Michael J. Spain Sonnenberg, Anderson, O'Donnell & Rodriguez Attorneys & Counsellors at Law 200 West Adams Street, Suite 2625 Chicago, IL 60606 RE: The tariff classification of water globes from China and Taiwan. Dear Mr. Spain: In your letter dated February 21, 1990, on behalf of your client, Enesco Corporation, you requested a tariff classification ruling. The submitted samples consist of the following: a) a water globe, entitled "St. Nicholas Circa 1890" (item number 332186), which is made-up of a glass globe encompassing a plastic Santa figurine carrying a small Christmas tree and a basket of gifts. The globe is mounted on a wooden base and when the globe is shaken, "snow" floats around the Santa figurine; b) a plastic Christmas tree (item number 400351) possess- ing within its center a glass water globe which contains a small Christmas tree and gift, a kitten dressed in a Santa-type hat and a mouse. The base of this globe is the plastic trunk of the Christmas tree. When the globe is shaken, glitter floats around the figurines; c) a glass water globe (item number 400955) which contains a plastic Santa Claus figurine on skis carrying Christ- mas gifts in a sack on his back. The globe is mounted on a wooden base containing a battery-powered blower, which, when turned on, circulates "snow" inside the globe. You feel that the instant merchandise should be properly classi- fied under subheading 9505.10.2500, HTS, which provides for other Christmas ornaments. You argue that the water globes contain Christmas articles which are "traditionally associated" with Christmas and are utilized, due to their decorative character, for ornamental purposes during the Christmas season. Further, you feel that the Christmas-like figurines, contained within the globes, primarily attract the consumer to purchase the globe, thereby imparting the essential character to the water globes. With respect to the sample of the plastic Christmas tree encom- passing the glass water globe (item number 400351), this office feels that the essential character of the item, being a composite good as noted above, is imparted by the plastic Christmas tree, thereby making it more of a Christmas ornament than a water globe. It is to be noted, however, that the remaining merchandise (the glass water globes), although containing Christmas themes, has never been "traditionally associated" with any specific holiday or festival. Further, these articles are so named and known in the trade as water globes or domes due to their essential character which is imparted by the globe or dome portion of the merchandise. The applicable subheading for the Christmas tree encompassing the glass water globe (item number 400351) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities...Christmas ornaments, other, other. The rate of duty will be 5 percent ad valorem. The appropriate subheading for the glass water globes, item numbers 332186 and 400955, when valued over $0.30 but not over $3 each, will be 7013.99.5000, HTS, which provides for glassware of a kind used for table...office, indoor decoration or similar purposes, other glassware, other, other, and dutiable at the rate of 30 percent ad valorem; when valued over $3 but not over $5 each, the applicable subheading will be 7013.99.8000, HTS, which provides for other glass- ware, with duty at the rate of 15 percent ad valorem; and when valued over $5 each, the pertinent subheading will be 7013.99.9000, HTS, which provides for other glassware, and dutiable at the rate of 7.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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