The tariff classification a set of two decorative garden articles from China

N127835 November 10, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.1000 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification a set of two decorative garden articles from China Dear Ms. Morgan: In your letter dated October 14, 2010, you requested a tariff classification ruling regarding item number 549231, a set of two decorative garden articles. A sample of one of these articles was submitted with your ruling request. You stated that one article in the set consists of two glass cattails on a metal stake depicting two reeds with foliage, while the second article consists of one glass cattail on a metal stake depicting one reed with foliage. Each article includes a solar powered LED unit which illuminates the glass cattail but does not provide usable light to the surrounding area. You advised our office that each glass cattail component of each article includes glass ribbon-like effects inserted into the glass which comprises the body of the cattail prior to its solidification. In your letter you suggested that this merchandise should be classified as statuettes or other ornaments of base metal in heading 8306, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of each article is imparted by the glass cattail component, not the metal stake. The glass cattail component - which includes glass ribbon-like effects inserted prior to solidification - provides the primary decorative impact of each decorative article. Therefore, these decorative garden articles are classified as glassware in heading 7013, not as statuettes or other ornaments of base metal in heading 8306. The applicable subheading for the set of decorative garden articles consisting of glass cattails (including glass ribbon-like effects inserted prior to solidification) on steel stakes (plus solar powered LED units which can illuminate the glass cattails) will be 7013.99.1000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification. The rate of duty will be 15 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