The tariff classification of a lighted glass angel from Taiwan.

NY 806028 January 30, 1995 CLA-2-70:S:N:N3:226 806028 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8100 Mitchell Rd., Suite 200 Eden Prairie, MN 55344 RE: The tariff classification of a lighted glass angel from Taiwan. Dear Mr. Anderson: In your letter dated January 10, 1995, you requested a tariff classification ruling, on behalf of Coynes, Inc., regarding a glass angel. You have submitted a sample and a catalogue. Item no. 06598 is a 6" tall, electrically illuminated angel of blue frosted glass. It comes with an electrical cord apparatus and light bulb. You advised this office that the unit value of this article is $1.50. In your letter, you suggest the correct classification should be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS). The 6" illuminated glass angel is not considered to be classifiable under heading 9405, HTS, which provides for lamps and lighting fittings. The electrical cord apparatus with bulb is primarily used to enhance the decorative feature of the glass angel and therefore does not function primarily as a lamp. You state the article is marketed in Coynes' "Christmas parade of gift catalogues". It does not however meet the criteria required for classification as a festive article. The applicable subheading for the lighted glass angel will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 $0.30 but not over $3 each." The rate of duty will be 30 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport