The tariff classification of a glass waterglobe from China

NY E80852 April 29, 1999 CLA-2-70:RR:NC:2:226 E80852 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Jack Kilmartin Yamato Customs Brokers U.S.A., Inc. 377 Swift Avenue South San Francisco, CA 94080 RE: The tariff classification of a glass waterglobe from China Dear Mr. Kilmartin: In your letter dated April 7, 1999, on behalf of your client, Westland Giftware, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article (item #6421) is a glass globe on a plastic base. The item measures approximately 70 millimeters in height by 45 millimeters in width. The globe, which is filled with water, features a figurine of “Mickey Mouse.” When the globe is shaken, iridescent particles are scattered and fall onto the figurine. The article includes an electronic sound-chip which allows the item to play a tune when the bottom of the base is touched. You indicated that the unit value for this item is $1.75. In your presentation, you suggested that the article should be classified under 8543.89.96, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, not specified or included elsewhere in Chapter 85. However, General Rule of Interpretation (GRI)3(b) provides that articles made up of different components, that is composite goods, shall be classified as if they consisted of the component which gives them their essential character. The glass component imparts the essential character of this article. The electronic module merely provides a secondary feature or enhancement to the article. Therefore, subheading 8543.89.96, HTS, does not apply.  The applicable subheading for the glass waterglobe will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: 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 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division