The tariff classification of a suncatcher from China

N021574 January 24, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a suncatcher from China Dear Ms. Elvi: In your letter dated December 31, 2007 you requested a tariff classification ruling regarding a suncatcher, Item # 900872 (A261350). In your letter, you indicated that the unit value of this article is over thirty cents but not over three dollars. A sample of the product was submitted with your ruling request. As per your request, the sample will be returned to you. The suncatcher consists of glass decorative pieces as well as plastic beads. One of the decorative glass pieces is framed by metal and the entire product is attached to a metal hook. A suncatcher is a decorative piece of glass that is hung in a window to bring in and disperse the sun’s rays on the walls of a room. The function of a suncatcher is the creation of an effect caused by the reflection of light when it hits the glass. In your letter you suggested that this product should be classified as a metal ornament in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of the product is imparted by the glass components, not the metal component. The function of a suncatcher is to create an effect based on the interplay between sunlight and a see-through material (generally glass). The effect of the suncatcher is dependent on the reflection of the sun’s rays when they hit the glass. Clearly, the glass is the most significant component of this article. Therefore, subheading 8306.20.0000, HTSUS, is not applicable to the suncatcher. The applicable subheading for the suncatcher, Item # 900872 (A261350), will be 7013.99.5000, 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: valued over thirty cents 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