The tariff classification of glass cone tree and glass snowflake from India.

N290361 December 6, 2017 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.9000 Ms. Eileen Family Geodis Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of glass cone tree and glass snowflake from India. Dear Ms. Family: In your letter dated August 30, 2017 you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Inc. Samples were submitted with your ruling request and will be returned to you. The merchandise under consideration is a glass cone tree, item number 810351737 and a glass snowflake, item number 810351750. You state the glass cone tree is composed of iron with mirror glass pieces pasted onto the metal. The glass pieces are made of soda limed mirrorized float glass. The glass cone tree measures approximately 18 inches in height by 6 inches in diameter at its widest point. You state the glass snowflake is composed of iron with mirror glass pieces pasted onto the metal. The glass pieces are made of soda limed mirrorized float glass. The glass snowflake measures approximately 9 inches in height by 9 inches in length by 3 inches in depth. In your letter you indicate the glass cone tree and the glass snowflake are not pressed and toughened (specially tempered). The unit value of the glass cone tree is over $5 each and the glass snowflake is over $.30 but not over $3 each. In your ruling request you suggest classification of the glass cone tree and glass snowflake in 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), under other ornaments of base metals. However the essential character of the merchandise is imparted by the glass. The applicable subheading for the glass cone tree, item number 810351737 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 $3 each: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. The applicable subheading for the glass snow flake, item number 810351750 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 $.30 but not over $3 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 https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division