The tariff classification of lighted decorative glass articles from China

N242481 June 21, 2013 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Stephen C. Liu Pacific Century Customs Service, Inc. 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of lighted decorative glass articles from China Dear Mr. Liu: In your letter dated May 24, 2013, you requested a tariff classification ruling regarding three lighted decorative glass articles. Samples were submitted and will be returned to you as requested. The articles are identified as item numbers 80-0002GU “Guadalupe,” 80-0220GU “Guadalupe” and 80-0017CX “Cross.” The items measure 1 inch wide by 2½ inches high (#80-0002GU), 1½ inches wide by 3½ inches high (#80-0220GU) and 2 inches wide by 3¾ inches high (#80-0017CX), respectively. Each product consists of a decorative glass block with a design. An image depicting the “Virgin of Guadalupe” is laser-etched within the glass block comprising Item #80-0002GU. Item #80-0220GU includes a picture of the “Virgin of Guadalupe” on paper attached to the glass. The image of a crucifix is impressed into the glass that comprises Item #80-0017CX. Each article can be illuminated by a light emitting diode (LED) included in its base. Batteries are included with each item.You stated that the value of each article is over thirty cents but not over three dollars. In your letter you suggested that item numbers 80-0002GU “Guadalupe,” 80-0220GU “Guadalupe” and 80-0017CX “Cross” should be classified as festive articles in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). However, these items do not include a symbol or motif that represents a specific holiday. Therefore, they are not regarded as festive articles and are not classifiable in heading 9505, HTSUS. The applicable subheading for the lighted decorative articles 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 than that of heading 7010 or 7018): 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