The tariff classification of glass and ceramic articles from China

N292112 December 14, 2017 CLA-2-70:OT:RR:NC:N2:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000, 6913.90.5000 Krisanne Fischer QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of glass and ceramic articles from China Dear Ms. Fischer: In your letter dated November 13, 2017, on behalf of your client, QVC, 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 glass pineapple jar with a LED flameless candle, Item number H214751, a glass egg set with LED light, Item number H213781, and a ceramic tulip with LED wax tea light, Item number H213561. The glass pineapple jar is made of translucent yellow glass and is in the shape of a stylized pineapple. It measures approximately 7 inches in diameter by 11 inches in height. It is packaged with a flameless LED candle which, when placed inside the jar, enhances the decorative effect of the article. From the information you provided, the glass is not pressed and toughened (specially tempered) cut or engraved, or colored prior to solidification. You state that the unit value is over $5 dollars each. The illuminated glass egg set consists of three glass eggs, each of which measures approximately 3 inches in diameter by 3 inches in width by 4 inches in height. The eggs are each powered by two AA batteries, and activated by on-off slide switches on the bottom of the eggs. When switched on, the eggs illuminate, enhancing the decorative effect of the article. From the information you provided, the glass is not pressed and toughened (specially tempered), cut or engraved, or colored prior to solidification. You state that the unit value is over $5 dollars each, The ceramic tulip with wax LED tea light is made of non-porcelain, non-china ceramic in the shape of a stylized tulip. It measures approximately 5 inches in diameter by 5 inches in width by 6 inches in height. The ceramic tulip is packaged with a flameless LED tea light which, when placed inside, enhances the decorative effect of the article. The glass pineapple jar with LED flameless candle, illuminated glass egg set, and ceramic tulip with LED flameless tea light candle 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 pineapple jar and the essential character of the illuminated glass egg set. The ceramic component provides the essential character of the ceramic tulip. The applicable subheading for the glass pineapple jar with LED flameless candle, Item number H214751 and glass egg set with LED light, Item number H213781 will be 7013.99.9000, 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 five dollars each. The general rate of duty will be 7.2 percent ad valorem. The applicable subheading for the ceramic tulip with a LED wax tea light candle, Item number H213561 will be 6913.90.5000, HTSUS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The general rate of duty will be 6 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