The tariff classification of decorative glass articles from China

N158977 April 19, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Martha De Castro Bed Bath & Beyond Procurement Co., Inc. 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of decorative glass articles from China Dear Ms. De Castro: In your letter dated March 31, 2011, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The product under consideration, identified as “Color Changing LED Glass Globe” - SKU number 17747215, is an assortment of four decorative tabletop glass articles (trumpet angel, star angel, harp angel and book angel). Each of these articles consists of a spun glass angel figurine within a clear, glass globe and measures approximately five inches in height. The outer surface of the globe is decorated with white, glitter stars and clouds. The glass globe features a glass hanging loop and is permanently attached to a three inch mirrored glass base with four evenly spaced rubber supports. A Lithium battery is housed within the base of the article. When the switch on the base is turned to the “on” position, the spun glass figurine within the glass globe is illuminated by LED lights in seven rainbow changing colors. You indicated in your letter that the glass globes will be displayed and sold in stores during the Christmas season. Although these glass articles can be hung on a tree, these articles have mirrored bases which make them more suitable for a decorative tabletop decoration. These articles could be displayed any time during the year, not only during the Christmas season. In your letter you indicated that the unit value of each item is over thirty cents but not over three dollars. The applicable subheading for the four decorative glass articles (SKU number 17747215) will be 7013.99.5000, 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 thirty cents but not over three dollars each. The rate of duty will be 30 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