The tariff classification of a glass place card holder from China

N226607 August 10, 2012 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.49.2000; 9817.95.05 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of a glass place card holder from China Dear Ms. Reeder: In your letter dated July 16, 2012, you requested a tariff classification ruling. The product under consideration is a table place card holder. The product is designated as Item 5142534, a Christmas pinecone place card holder. You submitted a sample of the item for our review which will be returned to you as you requested. The body of the item is a three-dimensional oval shaped, glass object in the form of a pinecone Christmas tree ornament with a flat bottom made of metal. The edges are trimmed in gold glitter. A place card can be inserted between the double looped metal wires that are attached to the top of the article with a base metal collar. The item has the appearance of a Christmas tree ornament with a metal loop. You suggest in your letter that the article should be classified in subheading 8306.29.0000, HTSUS which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. However, the essential character of the item is imparted by the glass body not by the metal base. Therefore, subheading 8306.29.0000 is not applicable. You indicate in your letter that the unit value of Item 5142534 is not over three dollars. The applicable subheading for Item 5142534, the place card holder composed of glass, will be 7013.49.2000, 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 than that of heading 7010 or 7018): Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: Other: Valued not over three dollars each. The rate of duty will be 22.5 percent ad valorem. This article features a three-dimensional representation of a Christmas tree ornament and is classifiable in subheading 7013.49.20. Therefore, it is eligible for duty free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the pinecone place card holder will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…7013.49, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. 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, Thomas J. Russo Director National Commodity Specialist Division