The tariff classification of water globes from China.

N242446 June 11, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 7013.99.5000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of water globes from China. Dear Ms. Liu: In your letter dated May 17, 2013, you requested a tariff classification ruling. You submitted three samples of a “Christmas stone/resin 100mm Water Globe with Ceramic Base”, identified as item number A072AA13404. Although all three designs feature glass globes, the articles are overwhelmingly constructed of non-glass material (stone, resin and ceramic). The first design, “Santa”, features a silver-colored three-dimensional Santa Claus inside a glass globe filled with water, faux snow and glitter. When the globe is shaken, the globe’s interior is filled with simulated falling snow. The second design, “Snowman with Christmas Tree”, features a silver colored three-dimensional snowman holding an evergreen tree inside a glass globe filled with water, faux snow and glitter. When the globe is shaken, the globe’s interior is filled with simulated falling snow. Although you refer to the tree in the snowman’s hand as a “Christmas tree”, an undecorated generic evergreen tree is not a recognized Christmas tree. The third design, “Christmas Tree”, features a silver-colored three-dimensional evergreen tree adorned with bells and a star tree topper inside a glass globe filled with water, faux snow and glitter. When the globe is shaken, the globe’s interior is filled with simulated falling snow. All three globes measures approximately 3-1/2” in diameter and are mounted on a base that measures approximately 2” in height x 4” in diameter. The applicable subheading for the “Santa” and “Christmas Tree” designs of item number A072AA13404 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for the “Snowman with Christmas Tree” design (which is an undecorated evergreen tree and not recognized as a Christmas tree) of item number A072AA13404 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division