The tariff classification of a glass trinket box from China

N230776 August 30, 2012 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Kelsey Fason Pier 1 Imports 100 Pier 1 Place, Level 9 Fort Worth, TX 76102 RE: The tariff classification of a glass trinket box from China Dear Ms. Fason: In your letter dated August 6, 2012, you requested a tariff classification ruling. You submitted a sample for our examination which will be returned to you as requested. The subject sample is the “Dragonfly Glass Jewelry Box” identified as VIN Number CN2012- 002. The exterior (top and side) panels of the trinket box are constructed of mirrored glass. The top glass panel (a flip-top lid) is adorned with a dragonfly ornament embellished with glass rhinestones. The interior of the box consists of flocked textile material covering paperboard and medium density fiberboard (MDF). The box measures approximately 3” (w) x 2¼” (d) x 1¾” (h). You state in your letter that the unit value of the item will be over thirty cents but not over three dollars. You suggested classification of this article as a jewelry box in heading 4202, Harmonized Tariff Schedule of the United States (HTSUS). However, in accordance with the Explanatory Notes to heading 4202, articles not named in the first half of the heading are excluded from classification in heading 4202 when constructed of glass. In addition, the box is not fitted for jewelry. Therefore, it is not considered a jewelry box of heading 4202. The trinket box is a composite good made of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The glass exterior imparts the essential character of this ornamental box. The glass is the component which has the greatest consumer appeal. The applicable subheading for the glass trinket box will be 7013.99.5000, 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, Thomas J. Russo Director National Commodity Specialist Division