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

N127836 November 9, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification a set of three decorative garden articles from China Dear Ms. Morgan: In your letter dated October 14, 2010, you requested a tariff classification ruling regarding item number 513587, a set of three decorative garden articles. A sample was submitted with your ruling request. Each item in the set includes including a glass mushroom on a steel stake plus a solar powered LED unit which illuminates the glass. Your letter states that the glass mushroom component of each article is simply painted on the surface. You also advised us that the unit value of each of these articles is over five dollars. In your letter you suggested that this merchandise should be classified as lamps or lighting fittings in heading 9405. However, the lighting component of each of these products is ancillary. The solar powered LED unit is merely designed to illuminate and enhance the decorative glass component. These products do not provide usable light. The essential character of each of these decorative garden articles is imparted by the glass component, not the solar powered LED unit. Therefore, they are not classifiable as lamps or lighting fittings in heading 9405. The applicable subheading for the set of decorative garden articles consisting of glass mushrooms on steel stakes (plus solar powered LED units which can illuminate the glass mushrooms) 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