The tariff classification of a glass decorative article including glass bell jar dome covering artificial fern and dried moss in a pot from China

N126875 October 28, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Leslie Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a glass decorative article including glass bell jar dome covering artificial fern and dried moss in a pot from China Dear Ms. Cholula: In your letter dated October 5, 2010, you requested a tariff classification ruling regarding item number H191044 described as “battery operated potted bell jar fern.” A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The product is a decorative article including a glass bell jar covering an artificial fern (consisting of polyester fabric) and dried moss in a pot. Item H191044 measures approximately fourteen inches in height. Battery operated lights designed to illuminate the decorative article are included in this product. According to information presented in your ruling request, the glass component of the product is substantially greater in value than the fern. The weight and bulk of this glass dome are also greater than the weight and value of the fern. The glass dome imparts the essential character of the article. You advised our office that the unit value of item number H191044 is over five dollars. The applicable subheading for the glass bell jar dome covering an artificial fern and dried moss in a pot - item number H191044 - 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