CBP Ruling E81427 — The tariff classification of a glass water globe from China

Tariff classification

Headings: 7013

Product description

The subject article, which is identified as stock #WG0814, is a glass water globe on a blue-colored plastic base with white, red and green-colored raised numbers depicting the date “01-01-00.” The item measures approximately four inches in diameter at its broadest point. The globe is filled with distilled water and includes a figurine of a computer with a monitor screen that bears the logo “01-01-00.” When the globe is shaken, small 0’s and 1’s are scattered and fall onto the scene. You indicated in a telephone conversation that the unit value for the item is $4.00. In your presentation, you suggest that the item should be regarded as festive, carnival or other entertainment articles…, parts and accessories thereof: other: other under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS). However, neither New Year’s Day nor the Millennium has been designated as a festive occasion for Heading 9505. Furthermore, a water globe is not an item which is used to decorate the home for New Year’s Day. Therefore, subheading 9505.90.6000, HTS, does not apply.

CBP rationale

The applicable subheading for the glass water globe will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… :other glassware: other: other: valued over $3.

Full text

NY E81427 May 10, 1999 CLA-2-70:RR:NC:2:226 E81427 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Amy Johnson Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a glass water globe from China Dear Mr. Baker: In your letter dated April 26, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as stock #WG0814, is a glass water globe on a blue-colored plastic base with white, red and green-colored raised numbers depicting the date “01-01-00.” The item measures approximately four inches in diameter at its broadest point. The globe is filled with distilled water and includes a figurine of a computer with a monitor screen that bears the logo “01-01-00.” When the globe is shaken, small 0’s and 1’s are scattered and fall onto the scene. You indicated in a telephone conversation that the unit value for the item is $4.00. In your presentation, you suggest that the item should be regarded as festive, carnival or other entertainment articles…, parts and accessories thereof: other: other under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS). However, neither New Year’s Day nor the Millennium has been designated as a festive occasion for Heading 9505. Furthermore, a water globe is not an item which is used to decorate the home for New Year’s Day. Therefore, subheading 9505.90.6000, HTS, does not apply. The applicable subheading for the glass water globe will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… :other glassware: other: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 13.2 percent ad valorem. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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