The tariff classification of decorative garden stakes from China

N251269 April 7, 2014 CLA-2-70: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 garden stakes from China Dear Ms. Schab: In your letter dated March 5, 2014, you requested a tariff classification ruling regarding three decorative articles identified as ‘Solar Garden Stakes” - Liss Item #9022428/Mfg. Item #131-13176R. Three styles were identified in your letter: Yellow: UPC #0-11822-23707-9, Sun; Blue: UPC #0-11822-15264-8, Butterfly; and Red: UPC #0-11822-15265-5, Flower. Only one sample, Red: UPC #0-11822-15265-5, Flower, was submitted with your ruling request. In accordance with your request, the sample will be returned to you.The product is a garden article consisting of a decorative glass ball attached to a metal stake. The decorative ball is comprised of red glass. It includes LEDs and is designed to light up. A metal wire design surrounds the glass ball. The item measures approximately 34 inches long and 7.5 inches at its widest point. You stated that the red glass is simply painted, not colored prior to solidification. In your letter you indicated that the unit value of this article is over three dollars but not over five dollars. In your letter you suggested that the product should be classified under the provision for statuettes and other ornaments of base metal in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of this decorative article is imparted by the decorative glass ball, not the metal components. The glass ball is the focal point of the consumer’s attention. Therefore, subheading 8306.29.0000 is not applicable. The applicable subheading for the “Solar Garden Stake,” Red: UPC #0-11822-15265-5, Flower, 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/. We do not have sufficient information regarding the remaining two “Solar Garden Stakes” (Yellow: UPC #0-11822-23707-9, Sun and Blue: UPC #0-11822-15264-8, Butterfly) to issue a ruling. We need additional information to enable us to issue a ruling regarding these products. Please submit the additional information indicated below. Please submit samples of the “Solar Garden Stakes” - Yellow: UPC #0-11822-23707-9, Sun and Blue: UPC #0-11822-15264-8, Butterfly. Indicate the unit value of each article - Yellow: UPC #0-11822-23707-9, Sun and Blue: UPC #0-11822-15264-8, Butterfly. Unit value refers to the price at which a single “glass” article is sold from the foreign seller to the American importer. Indicate the port or ports at which this merchandise will be imported. Has the merchandise already been imported? If so, identify the port or ports of entry. If you resubmit your request, please resubmit a copy of your original letter, as well as the samples and additional information requested in this notice. Please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 above, contact National Import Specialist Jacob Bunin at Jacob.Bunin@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division