The tariff classification of decorative glass article from China

N261733 March 4, 2015 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of decorative glass article from China Dear Ms. Kessens: In your letter dated February 11, 2015, you requested a tariff classification ruling regarding an item designated as the “Glass Pumpkin with LED Light”, SKU# 15470001. A representative sample was submitted with your ruling request. The subject merchandise, SKU# 15470001 – “Glass Pumpkin with LED Light”, is a decorative glass article which depicts a pumpkin with a curly stem. The body of the item is made of glass and the curly stem is made of polyresin. The article measures approximately 8 inches high by 5½ inches in width (at its widest point). The base of the article measures approximately 2¾ inches wide and features a battery compartment which houses three AAA batteries (not included) affixed on that end. The article features a “Try Me” button cell mechanism attached to the battery compartment for the consumer to test the light emitting diode (LED) feature contained on the inside of the product. You indicate in your letter that the glass is not colored prior to solidification, it is not colored in part or throughout the body of the article and there are no bubbles, seeds or stones. You state in your letter that the glass is simply painted on the surface and it is transparent prior to painting. You indicated in your letter that the unit value of the product is over $3 dollars but not over $5 dollars each. The applicable subheading for SKU# 15470001 – “Glass Pumpkin with LED Light” will be 7013.99.8000, 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 than that of heading 7010 or 7018): Other glassware: Other: Other:  Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.”  The rate of duty will be 11.3% 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division