G82114 G8 Ruling Active

overed by subheading 7018.90.5000, HTS, not subheading 7018.10.5000.

Issued October 12, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7018.10.5000, 7018.90.5000

Headings: 7018

Product description

Neither the glass bead portion nor the ceramic portion of this merchandise represents the essential character of the article. Therefore, in accordance with General Rule of Interpretation (3)(c) [GRI (3)(c)] of the Harmonized Tariff Schedule of the United States (HTS), the product will be classified in

CBP rationale

The applicable subheading for the glass snowman figurine consisting of ceramics completely covered with glass beads will be 7018.90.50000, HTS, which provides for glass beads.

Full text

NY G82114 October 12, 2000 CLA-2-70:RR:NC:2:226 G82114 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, Minnesota 55344 Dear Ms. Pearson: In your letter received September 18, 2000, you requested a tariff classification ruling regarding a snowman figurine made of ceramics completely covered with glass beads. Neither the glass bead portion nor the ceramic portion of this merchandise represents the essential character of the article. Therefore, in accordance with General Rule of Interpretation (3)(c) [GRI (3)(c)] of the Harmonized Tariff Schedule of the United States (HTS), the product will be classified in the applicable heading which appears last in the HTS. In your letter you suggested that the snowman figurine be classified in subheading 7018.10.5000, HTS, under the provision for glass beads...and similar glass smallwares: other. However, the merchandise at issue cannot simply be described as “glass beads”; in fact, it is an article of glass beads. While subheading 7018.10.5000 provides for glass beads, this provision does not cover articles of glass beads. Therefore, subheading 7018.10.5000, HTS, is not applicable to the snowman figurine. Articles of glass beads are covered by subheading 7018.90.5000, HTS, not subheading 7018.10.5000. The applicable subheading for the glass snowman figurine consisting of ceramics completely covered with glass beads will be 7018.90.50000, HTS, which provides for glass beads...and similar glass smallwares and articles thereof other than imitation jewelry...other: other. The rate of duty will be 6.6 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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