The tariff classification of decorative glass "rocks" with a plastic solar panel and wires from China

N015072 August 15, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000; 7013.99.5000 Ms. Carrie Laskavy Central Purchasing, LLC 13491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of decorative glass “rocks” with a plastic solar panel and wires from China Dear Ms. Laskavy: In your letter dated July 23, 2007, you requested a tariff classification ruling regarding a decorative article (SKU 96256) consisting of decorative glass “rocks” with a plastic solar panel and wires. A sample of the product was submitted with your ruling request. You stated that SKU 96256 will be used in the backyard or garden. Three decorative glass articles (glass “rocks”) will be connected to the plastic solar panel with wires. When the wires are placed inside the glass articles, an LED lamp will be inserted into each of the glass items. The glass articles will automatically be illuminated at night. Although you described the merchandise as an illuminating article, it is primarily a decorative article, not a lamp or lighting fitting. During the day, the product will not light up at all. The decorative glass “rocks” will simply be on display. Even at night, the purpose of the light appears to be to illuminate the decorative glass rocks. The illuminating aspect of this merchandise was intended to enhance the decorative product. SKU 96256 will not be regarded as a lamp or lighting fitting. The essential character of this product is imparted by the decorative glass “rocks.” When each of the glass rocks is valued not over thirty cents, the applicable subheading for the decorative article (SKU 96256) consisting of decorative glass “rocks” with a plastic solar panel and wires will be 7013.99.4000, Harmonized Tariff Schedules of the United (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 not over thirty cents each. The rate of duty will be 38 percent ad valorem. When each of the glass rocks is valued over thirty cents but not over three dollars, the applicable subheading for the decorative article (SKU 96256) consisting of decorative glass “rocks” with a plastic solar panel and wires 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 thirty cents but not over three dollars 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 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division