The tariff classification of a decorative glass article from China

N290935 February 1, 2018 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Helen Yao Shine Arts (Xiamen) Inc. Unit 301, No.5 Bldg., Zhongcang Industry Area No. 29 Pingcheng West Road Haicang Dist., Xiamen Xiamen, Fujian 361026 China RE: The tariff classification of a decorative glass article from China Dear Ms. Yao: In your letter dated September 6, 2017, on behalf of your client, Shine Arts (Xiamen) Inc., you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request and will be returned to you. The merchandise under consideration is referred to as a light emitting diode (LED) pineapple. The LED pineapple is made of glass and is in the shape of a stylized pineapple. It measures approximately 9.3 centimeters in diameter at the widest point, 4.7 centimeters at the base, and is 15.1 centimeters high. The LED pineapple is powered by two alkaline 1.5 volt batteries, and activated by on-off slide switches on the bottom of each unit. When switched on, the LED pineapple is illuminated, enhancing the decorative effect of the article. You indicated the unit value is over $.30 but not over $3.00 each. The laboratory analysis has determined that the LED pineapple is not pressed and toughened (specially tempered). The glass is not colored, but has the appearance of being colored green, blue, or yellow due to a coating that has been placed on the inside of the unit. The pineapple tops are composed of an artificial stone body in the shape of a pineapple crown. The LED pineapple are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of the LED pineapple. The applicable subheading for the LED pineapple will be 7013.99.5000, 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 glassware: other: other: other: valued over $.30 but not over $3 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 https://hts.usitc.gov/current. 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 Elena Pietron at elena.m.pietron@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division