The tariff classification of decorative mosaic balls from China

N124175 October 14, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. David Strong Evans and Wood & Co., Inc. 612 E. Dallas Rd. Suite 200 Grapevine, TX 76051 RE: The tariff classification of decorative mosaic balls from China Dear Mr. Strong: In your letter dated September 14, 2010, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling regarding decorative mosaic balls (item numbers 526954, 528091 and 532879). A sample of item 526954 was submitted with your ruling request. The sample will be returned to you in accordance with your request. In your letter you indicated that the other articles (items 528091 and 532879) are identical to item 526954 except for color. Each product is a spherical article consisting of decorative mirror glass (in mosaic form) on a base of polyfoam plastics material. According to the information presented in your ruling request, the unit value of each decorative mosaic ball is over thirty cents but not over three dollars. In your letter you suggested that the merchandise should be classified under the provision for ornamental plastics articles in subheading 3926.40.00, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of these decorative articles is imparted by the decorative glass on the surface of the items, not the plastic base. The glass on the surface of the products is the component which contributes the most to the consumer appeal of these articles. The glass is the component which is crucial to the decorative nature of the mosaic balls. Therefore, item numbers 526954, 528091 and 532879 are classifiable as decorative glassware in subheading 7013.99.50, not as ornamental plastics articles in subheading 3926.40.00. The applicable subheading for the mosaic balls consisting of decorative mirror glass on a polyfoam base - item numbers 526954, 528091 and 532879 - 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