The tariff classification of glass butterflies and a bag of stones from China

N042691 November 20, 2008 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Ruby Wood Sevcik Pier 1 Imports 100 Pier 1 Place Fort Worth, Texas 76102 RE: The tariff classification of glass butterflies and a bag of stones from China Dear Ms. Sevcik: In your letter dated October 20, 2008, you requested a tariff classification ruling regarding SKU 2348658 – a decorative set consisting of glass butterflies and a bag of quartz stone pebbles. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. In a telephone conversation with your office, we were advised that the glass butterflies and the bag of pebbles will be imported packed together ready for retail sale as a set. We were also advised that the value of each glass butterfly is not over thirty cents. In your letter you indicated that when this merchandise will be used, it will be placed on a tray with candles. Therefore, you suggested that SKU 2348658 should be regarded as a lamp part and classified in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). However, this product - consisting of glass butterflies and stone pebbles - is not identifiable as a part used solely or principally with a lamp. SKU 2348658 is simply a decorative item, not a lamp part. Therefore, it should not be classified as a lamp part in heading 9405. The essential character of this merchandise is imparted by the glass butterflies. The applicable subheading for SKU 2348658 - a decorative set consisting of glass butterflies and quartz pebbles - will be 7013.99.4000, 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. 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