The tariff classification of a decorative glass article from China

N086077 December 21, 2009 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Dennis Broessel Avantix, Inc. 91 Jefferson Street Hoboken, NJ 07060 RE: The tariff classification of a decorative glass article from China Dear Mr. Broessel: In your letter dated November 30, 2009, you requested a tariff classification ruling regarding a glass water globe. You advised our office that the brand name for this product will be “Avantix.” A photograph of the article was submitted with your ruling request. The product is a globe containing the figure of a hammock stretched out between two palm trees. The globe rests on a plain base. According to the information which you submitted, the globe is made of glass, the figure inside the globe is made of polyresin plastics and the base is made of polyresin plastics. You indicated that the unit value of this article is over thirty cents but not over three dollars. In your letter you expressed the opinion that this article should be classified as an ornamental ceramic article in heading 6913, Harmonized Tariff Schedule of the United States (HTSUS). Since none of the components of the article consist of ceramics, heading 6913 is not applicable. In your ruling request you stated your opinion that the article should be classified based on the material which comprises the base and the figure within the globe. However, a water globe (containing a figure or object) that simply rests on a plain base is generally classified based on the material which comprises the globe, not the material which comprises the base or the figure within the globe. Classification of a water globe may be based on the material of the three-dimensional figures or objects only when the article includes three-dimensional representations of figures or objects (of the same material) both inside and outside the globe. In this case, the only three-dimensional representation of a figure or object is found inside the globe. The product at issue simply consists of a globe (with a figure inside the globe) resting on an ordinary base. There are no three-dimensional representations of figures or objects outside the globe. Therefore, this product is classifiable (based on the material of the globe) as glassware in subheading 7013.99, HTSUS. It is not classifiable (based on the material of the figure or the base) as a plastics article in subheading 3926.40, HTSUS. The applicable subheading for the glass globe 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