N233027 N2 Ruling Active

The tariff classification of lamp-worked glass articles from China

Issued September 27, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7018.90.5000

Headings: 7018

Product description

Each design includes a glass figurine resting on a glass mirror base. A heart-shaped glass plaque with a printed message stands in back of each figurine. The four figurines are “Pink Rose,” “Love,” “Teddy Bear with Red Heart” and “Red Rose.” The Pink Rose figurine includes a pink rose, with clear stem, leaves and butterfly. The “Love” figurine includes the letters forming the word “Love”; the letter “o” is red and the other letters are clear. The Teddy Bear with Red Heart figurine includes a clear teddy bear with red wings holding a red heart. The Red Rose figurine includes a red rose with clear stem, leaves and birds. Although your letter describes these items as “Valentine Table Décor,” none of them include words or symbols which represent the holiday of Valentine’s Day. A heart is a ubiquitous symbol of love throughout the year. Without any additional symbol and without language referring to “Valentine” or “Valentine’s Day,” a heart is not regarded as a symbol of Valentine’s Day. The word “love” without additional symbols or words is also not regarded as a symbol of the holiday. In your letter you indicated that each glass figurine in each design is lamp-worked.

CBP rationale

a red heart. The Red Rose figurine includes a red rose with clear stem, leaves and birds. Although your letter describes these items as “Valentine Table Décor,” none of them include words or symbols which represent the holiday of Valentine’s Day. A heart is a ubiquitous symbol of love throughout the year. Without any additional symbol and without language referring to “Valentine” or “Valentine’s Day,” a heart is not regarded as a symbol of Valentine’s Day. The word “love” without additional symbols or words is also not regarded as a symbol of the holiday. In your letter you indicated that each glass figurine in each design is lamp-worked. You stated that the mirror base and the printed message in each design are not lamp-worked. A video submitted with your ruling request depicts the manner in which the glass figurines are produced. This video indicated that the figurines are produced by the lamp-worked method – i.e., glass rods are melted and shaped over a flame to form each figurine. The appearance of each article is dominated by the figurine. The essential character of each article is imparted by the lamp-worked glass figurine. The applicable subheading for item number A078FA01920 - four decorative articles, each consisting of a lamp-worked glass figurine resting on a glass mirror base plus a glass plaque with a printed message standing in back of each figurine - will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…statuettes and other ornaments of lamp-worked glass, other than imitation jewelry…other: other. The rate of duty will be 6.6 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/.

Full text

N233027 September 27, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7018.90.5000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of lamp-worked glass articles from China Dear Ms. Liu: In your letter, dated August 14, 2012, you requested a tariff classification ruling regarding decorative glass articles from China – item number A078FA01920. You indicated that there are four designs for this merchandise. A sample of each item was submitted with your ruling request. Each design includes a glass figurine resting on a glass mirror base. A heart-shaped glass plaque with a printed message stands in back of each figurine. The four figurines are “Pink Rose,” “Love,” “Teddy Bear with Red Heart” and “Red Rose.” The Pink Rose figurine includes a pink rose, with clear stem, leaves and butterfly. The “Love” figurine includes the letters forming the word “Love”; the letter “o” is red and the other letters are clear. The Teddy Bear with Red Heart figurine includes a clear teddy bear with red wings holding a red heart. The Red Rose figurine includes a red rose with clear stem, leaves and birds. Although your letter describes these items as “Valentine Table Décor,” none of them include words or symbols which represent the holiday of Valentine’s Day. A heart is a ubiquitous symbol of love throughout the year. Without any additional symbol and without language referring to “Valentine” or “Valentine’s Day,” a heart is not regarded as a symbol of Valentine’s Day. The word “love” without additional symbols or words is also not regarded as a symbol of the holiday. In your letter you indicated that each glass figurine in each design is lamp-worked. You stated that the mirror base and the printed message in each design are not lamp-worked. A video submitted with your ruling request depicts the manner in which the glass figurines are produced. This video indicated that the figurines are produced by the lamp-worked method – i.e., glass rods are melted and shaped over a flame to form each figurine. The appearance of each article is dominated by the figurine. The essential character of each article is imparted by the lamp-worked glass figurine. The applicable subheading for item number A078FA01920 - four decorative articles, each consisting of a lamp-worked glass figurine resting on a glass mirror base plus a glass plaque with a printed message standing in back of each figurine - will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…statuettes and other ornaments of lamp-worked glass, other than imitation jewelry…other: other. The rate of duty will be 6.6 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, Thomas J. Russo Director National Commodity Specialist Division

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