The tariff classification of decorative glass articles from China

N089815 January 22, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 9505.10.1000 Mr. Troy Crago-Edwards Atico International USA, Inc.501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of decorative glass articles from China Dear Mr. Crago-Edwards: In your letter dated November 13, 2009, you requested a tariff classification ruling regarding eight decorative glass articles identified under item number A072AA03995 as “lighted Christmas tree table decorations.” Each of these articles consists of a spun glass figure within a cone-shaped glass article. The spun glass figures include a Santa Claus, a clear evergreen tree with a gold star topper, a green evergreen tree with a gold star topper, a snowman with a silver hat and blue scarf, a snowman with a black hat and red scarf, an angel, a brown jumping reindeer and a clear standing reindeer. The snowman figures, the angel figure and the reindeer figures are all generic representations. These figures are not adorned with any additional symbols or motifs. The glass conical shape which houses each of the spun glass figures measures approximately 8. 5 inches in height by 2.75 inches in diameter and rests on a glass base measuring approximately 1.5 inches in height by 2.75 inches in diameter. Three button cell batteries are housed within the base. When the switch on the base is turned to the “on” position, the spun glass figure within the glass cone is illuminated by LED lights in three changing colors. Each cone-shaped glass article is decorated with snow flakes and snow. A glass star appears on top of each of these articles. Neither the conical shape nor the star is illuminated when the “on” button is activated. Only the spun glass figures within the cone shaped articles are illuminated. Although your letter refers to these products as “Christmas tree” table decorations, generic cone-shaped glass articles art not regarded as “Christmas trees.” The generic cone-shaped glass article which constitutes the outer portion of each of these products is not regarded as a symbol of the Christmas holiday. Regarding the spun glass figures within each of the glass cones, the following figures are regarded as symbols of the Christmas holiday – the Santa Claus, the clear evergreen tree with gold star topper and the green evergreen tree with gold star topper. However, the following spun glass figures are not regarded as symbols of the Christmas holiday – the snowman with a silver hat and blue scarf, the snowman with a black hat and red scarf, the angel, the brown jumping reindeer and the clear standing reindeer. In your letter you indicated that the unit value of each item is over thirty cents but not over three dollars. The applicable subheading for the glass cone shapes containing the spun glass figures of the snowman with a silver hat and blue scarf, the snowman with a black hat and red scarf, the angel, the brown jumping reindeer and the clear standing reindeer will be 7013.99.5000, Harmonized Tariff Schedule of the United States (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.     The applicable subheading for the glass cone shapes containing the spun glass figures of the Santa Claus, the clear evergreen tree with gold star topper and the green evergreen tree with gold star topper will be 9505.10.1000, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. The rate of duty will be free. 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 Specialists Jacob Bunin at 646-733-3027 and Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division