The tariff classification of decorative glass article from China

N263739 May 14, 2015 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Shirley Cao Topmost Design Co., Ltd. Building 46 Bao Zi Third Industrial District Keng Zi Town, Pingshan New District Shenzhen 518122 China RE: The tariff classification of decorative glass article from China Dear Ms. Cao: In your letter received April 14, 2015 you requested a tariff classification ruling on a glass and ceramic container. A sample of the item was submitted with your ruling request and was retained by this office. The merchandise under consideration is designated as item number C16575 – “11.25” H Halloween Glass Jar on Ceramic Platform”. A sample of the item was submitted with your ruling request and was retained by this office. Item C16575 is a circular, clear glass jar affixed to a round ceramic pedestal base. It has a removable ceramic lid which features a bird-like figurine handle placed on top of the glass component. When covered, the item measures approximately 11.5 inches high by 4.5 inches wide (at its widest diameter) and has a 3.5 inch wide pedestal base. The outer surface of the glass article has an adhesive printed decal depicting a badge with a skull and bones and the words “Corpse Concoction Happy Halloween” on it. In an email to this office you indicated that the unit value of the article is over three dollars but not over five dollars each. You also noted that the item is designed to be placed on display with nothing inside and it is not safe for food use. General Rule of Interpretation 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The item is a composite good which consists of a glass jar with a ceramic lid placed on a ceramic pedestal base. The essential character is imparted by the glass component. The applicable subheading for the glass container will be 7013.99.8000, 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 than that of heading 7010 or 7018): Other glassware: Other: Other:  Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.”  The general 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 Nicole Sullivan at nicole.sullivan@dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division