The tariff classification of decorative glass articles from China

N110434 July 9, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of decorative glass articles from China Dear Mr. Whitson: In your letter dated June 8, 2010, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The merchandise under consideration, Costco item number 526088, is a set of four decorative solar-powered glass garden ornaments - two styles with sun designs and two styles with moon designs. The sample submitted is a two-piece decorative article consisting of a garden ornament measuring 6” in diameter attached to a 7 ¾” metal rod. A plastic holder which incorporates a solar panel is inserted at the base of the rod. An 18” three prong metal support stake is screwed into the base of the plastic holder. The garden ornament is a three-dimensional, etched glass face of the sun encircled with an antiqued copper finished aluminum bezel that features roman numerals with a protruding sunflower petal design. The assembled ornament with support stake measures approximately 32 inches in height. You state in your letter that the solar-powered light, which automatically lights up at dusk, contains a color changing LED that illuminates the glass face and creates an added visual effect. This lighting feature serves primarily to light up the glass ornament in a garden and provides little useful illumination of the surrounding area. In your letter, you suggest classification in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. However, it is the glass component, not the metal which provides the visual appeal of this product to the consumer. It is the glass component, not the metal, which is the most significant to the decorative nature of the product. The essential character of this article is imparted by the glass component. Therefore, subheading 8306.29.0000, HTSUS is not applicable. You indicate in your letter that the unit value of a single ornament is over five dollars. The applicable subheading for the set of four glass garden ornaments (item number 526088) will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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