The tariff classification of decorative article consisting of a glass globe and an agglomerated stone cherub on a metal stake

N246119 October 23, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Lynn Schab Liss Global, Inc.7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative article consisting of a glass globe and an agglomerated stone cherub on a metal stake Dear Ms. Schab: In your letter, dated September 4, 2013, you requested a tariff classification ruling regarding a decorative article, “solar garden stake” – item number 9022437.A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you.The product is a decorative garden article measuring 3.07 inches by 3.07 inches by 31.69 inches. It is a composite good consisting of a decorative glass ball or globe and an agglomerated stone cherub on a metal stake. The decorative ball is comprised of crackle glass. It includes LEDs and is designed to light up with a yellow color. In your letter you indicated that the unit value of this article is over three dollars but not over five dollars. The metal stake which supports the decorative portions of the article is less significant than these decorative components. The decorative glass globe and the agglomerated stone cherub merit equal consideration. Since no single component of item number 90224377 imparts the essential character of the product, classification will be determined based on General Rule of Interpretation (3)(c) [GRI (3) (c)] of the Harmonized Tariff Schedule of the United States (HTSUS). In accordance with GRI (3) (c), this composite good will be classified under the HTUSUS heading which occurs last in numerical order among those which equally merit consideration. The applicable heading for the decorative glass globe (7013) appears later in the HTSUS than the applicable heading for the agglomerated stone cherub (6810). The metal stake does not merit equal consideration. Therefore, this article will be classified in heading 7013, HTSUS. The applicable subheading for the decorative article consisting of a glass ball and an agglomerated stone cherub on a metal stake - item number 9022437 - will be 7013.99.8000, 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 three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division