The tariff classification of a musical glass water globe from China

NY E81418 May 17, 1999 CLA-2-70:RR:NC:2:226 E81418 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Amy Johnson Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a musical glass water globe from China Dear Ms. Johnson: In your letter dated April 12, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned as you requested. The subject article, which is identified as “Animated Snow Globe” (Millennium) – stock #25709, is a very large glass water globe situated on a silver-colored plastic ice bucket. The bucket measures approximately four and one-half inches in height and features the inscription “Happy New Year 2000.” The globe measures approximately six inches in diameter at its broadest point. It is filled with distilled water and includes a small plastic champagne bottle with two plastic champagne glasses placed on simulated ice. The item is battery-operated. When the button is pressed, music will start to play and glitter will automatically fall onto the scene inside the globe. In your presentation, you suggest that the item should be regarded as festive, carnival or other entertainment articles..., parts and accessories thereof: other: other: other under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS). However, neither New Year’s Day nor the Millennium has been designated as a festive occasion for Heading 9505. Furthermore, a water globe is not an item that is used to decorate the home for New Year’s Day. Therefore, subheading 9505.90.6000, HTS, does not apply.  In a telephone conversation with your office, it was indicated that the unit value for this item is $18.14. The applicable subheading for the musical glass water globe will be 7013.99.9000, 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 $5 each. The rate of duty will be 7.2 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