The tariff classification of a decorative article consisting of a glass ball and a glass/metal insect on a metal stake

N246158 January 29, 2014 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph Stinson Liss Global, Inc.7746 Dungan Road Atlanta, GA 30328 RE: The tariff classification of a decorative article consisting of a glass ball and a glass/metal insect on a metal stake Dear Mr. Stinson: In your letter, dated September 3, 2013, you requested a tariff classification ruling regarding a decorative article, “solar garden stake” – item number 9022430.Samples were submitted with your ruling request. The samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. Each sample consists of two decorative objects on a metal stake. The decorative objects include a colored glass ball and an insect consisting of colored glass and metal. Our laboratory has determined that the glass components are not colored prior to solidification. In your letter you suggested that these products should be classified in subheading 8306.29.00, Harmonized Tariff Schedule of the United States (HTSUS) under the provision for statuettes and other ornaments, of base metal. However, the essential character of this product is imparted by the decorative glass components, not the metal stake. The stake merely supports the decorative glass components. Therefore subheading 8306.29.00 is not applicable. In your letter you cited ruling N207235 in support for your position that the merchandise should be classified in subheading 8306.29.00. However, the product covered by that ruling is distinguishable from the merchandise at issue in this ruling request. The product covered by ruling N207235 consisted of a metal figure and a glass ball on a metal stake. However, the instant product consists of a glass/metal figure and a glass ball on a metal stake. In this case, the decorative glass components impart the essential character of the merchandise. This was not the case for the article described in ruling N207235. The applicable subheading for the decorative article consisting of a glass ball and a glass/metal insect on a metal stake - item number 9022430 - 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division