The tariff classification of a decorative glass article from India

N100277 April 16, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Kim Harper Pier 1 Imports Post Office Box 961020 Fort Worth, Texas 76161-0020 RE: The tariff classification of a decorative glass article from India Dear Ms. Harper: In your letter dated April 1, 2010, you requested a tariff classification ruling regarding a decorative article consisting of glass and iron. You referred to the product as “Mosaic Platter, SKU# 2463771.” A sample of the article was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The decorative platter measures 24 inches in diameter. It consists of iron completely covered with mosaic glass and is affixed to an iron base. In your letter you indicated that the unit value of this article is over five dollars. You stated that the glass is simply painted; it is not colored prior to solidification. In your letter you suggested that “Mosaic Platter, SKU# 2463771” should be classified as an ornamental article of base metal in subheading 8306.29, Harmonized Tariff Schedule of the United States (HTSUS). However, this decorative article is completely covered with glass. It is the glass component, not the metal which provides the visual appeal of this product to the consumer. It is the glass component, not the metal, which is most significant to the decorative nature of the product. The essential character of this decorative article is imparted by the glass. Therefore, subheading 8306.29 is not applicable. The applicable subheading for the “Mosaic Platter, SKU# 2463771” consisting of iron completely covered with mosaic glass (affixed to an iron base) will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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