The tariff classification of decorative glass articles from Indonesia

N102036 May 18, 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 decorative glass articles from Indonesia Dear Ms. Harper: In your letter dated April 16, 2010, you requested a tariff classification ruling regarding decorative articles consisting of glass and wood. You referred to these products as “Mosaic Leaves” - Sku numbers 2465244 and 2465231. A sample of Sku number 2465244 was submitted with your ruling request. In accordance with your request, the sample will be returned to you. Each of these articles is a decorative leaf consisting of wood completely covered with colored glass. Sku number 2465244 measures 23.5 inches in height and Sku number 2465231 measures 30.5 inches in height. In your letter you indicated that the unit value of each of these articles 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 the “Mosaic Leaves” should be classified as ornaments of wood in subheading 4420.10, Harmonized Tariff Schedule of the United States (HTSUS). However, these decorative articles are completely covered with glass. It is the glass component, not the wood, which provides the visual appeal of the mosaic leaves to the consumer. It is the glass component, not the wood, which is most significant to the decorative nature of the products. The essential character of these decorative articles is imparted by the glass. Therefore, subheading 4420.10 is not applicable. The applicable subheading for the “Mosaic Leaves” consisting of wood completely covered with mosaic glass will be 7013.99.9000, 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