The tariff classification of a glass water globe from China

N232893 September 24, 2012 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Heather Creegan CVS Caremark/CVS Pharmacy Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a glass water globe from China Dear Ms. Creegan: In your letter dated August 30, 2012, you requested a tariff classification ruling regarding item 903127, a glass globe from China. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. The product is a small globe measuring approximately three inches in height. Within the globe, there is a teddy bear figurine holding a heart. The globe contains water and rests on a simple base. In your letter you stated that the globe is made of glass, while the base and the bear figurine are made of stone powder blended with polyresin plastics. Although you stated that there were “three-dimensional” hearts on the base, the hearts on the base are not three-dimensional objects. They are relatively flat against the surface of the base. They do not project sufficiently from the base to be regarded as three-dimensional objects. There are no three-dimensional figures or objects outside the globe. In your letter you indicated that the product is “decorated with a Valentine’s Day Theme.” However, a heart is a ubiquitous symbol of love throughout the year. A heart without any additional symbol and without language referring to “Valentine” or “Valentine’s Day,” is not regarded as a symbol of Valentine’s Day. You advised our office that the unit value of this article is over thirty cents but not over three dollars. The applicable subheading for the glass water globe (item number 903127) 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, Thomas J. Russo Director National Commodity Specialist Division