The tariff classification of a decorative glass article from Hong Kong and China

N030488 June 24, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. David Armbruster Garden Ridge 19411 Atrium Place Houston, TX 77084 RE: The tariff classification of a decorative glass article from Hong Kong and China Dear Mr. Armbruster: In your letter dated June 10, 2008, you requested a tariff classification ruling regarding a decorative article of glass. You described the product as “artificial foliage spray.” You indicated that it is intended to be used as an ornamental addition to a floral decoration. The product is 28 inches in height. It is a decorative article consisting of ornamental glass pieces (comprised of mirror glass) attached to 22 branches. Each glass piece consists of two glass mirrors glued together. Each branch is placed between the two mirrors. The branches consist of metal wire covered with paper. Each glass piece is 1.5 or two centimeters in diameter. The decorative effect of the “artificial foliage spray” is achieved primarily by the glass pieces. The essential character of this merchandise is imparted by these glass pieces. You advised our office that the unit value of a single “artificial foliage spray” is over thirty cents but not over three dollars. In your letter you suggested that this article should be classified as a glass mirror in subheading 7009.92.1000, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is not a mirror. It is not used by a person to see his or her reflection. Rather, it is a decorative or ornamental article. Although the glass pieces which impart the essential character to this merchandise consist of mirror glass, they function as ornamental glass, not as mirrors. Therefore, heading 7009 is not applicable to this merchandise. Decorative glass articles are classifiable in subheading 7013.99, HTSUS, not as mirrors in heading 7009. The applicable subheading for the “artificial foliage spray” - consisting of ornamental glass pieces on branches of metal wire covered with paper - 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