The tariff classification of a glass water globe from China

N004348 January 10, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Yuri Starikov Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of a glass water globe from China Dear Mr. Starikov: In your letter dated December 6, 2006, you requested a tariff classification ruling regarding the classification of a glass water globe from China, SKU #903607. A sample of the product was submitted with your ruling request. You have advised our office that the article consists of components made of three different materials – glass, ceramic and “polystone.” A glass globe surrounds a “polystone” flower. The globe rests on a ceramic base in the shape of a cup with two handles. The entire article is approximately four and a half inches in height. The glass globe containing the “polystone” flower is approximately two and a half inches high; the ceramic base is approximately two inches high. In your letter you stated that the unit value of the article is over thirty cents but not over three dollars. A glass water globe (containing a figure or object) that simply rests on a base is generally classifiable as a decorative glass article in subheading 7013.99, Harmonized Tariff Schedule of the United States (HTSUS). However, when a glass water globe includes three-dimensional figures or objects - of the same material - both inside and outside the globe, classification will generally be based on the material of the figures or objects. In your letter you stated your opinion that the product should be classified as a ceramic article in heading 6913, HTSUS, because there are three-dimensional figures or objects both inside and outside the globe. You expressed your opinion that the material of the base should determine the classification of the product. However, classification of a glass globe with figures or objects both inside and outside the globe will generally be based on the material of the figures or objects only when the figure or object inside the globe is made of the same material as the figure or object outside the globe. In this case, the object inside the globe (the flower) and the object outside the globe (the cup) are made of two different materials. The flower is made of “polystone” while the cup is made of ceramics. Since the two figures or objects within this product are classifiable in two different HTSUS provisions, neither of these figures or objects imparts the essential character to the product. A glass water globe containing a figure or object made of one material and resting on a figure or object made of a different material is classifiable as a decorative glass article in subheading 7013.99, HTSUS. It is not classifiable based on the material of either of the figures or objects. Therefore, heading 6913 is not applicable to this product. The applicable subheading for the glass water globe containing a “polystone” flower and resting on a ceramic base - SKU #903607 - will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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