CLA-2-70:OT:RR:NC:4:426
Ms. Lisa Pietz
Page & Jones, Inc.
2850 Wall Triana Highway
Suite 205
Huntsville, AL 35824
RE: The tariff classification of a decorative glass article from China
Dear Ms. Pietz:
In your letter dated August 26, 2009, on behalf of your client, CCC Associates Inc. dba Caffco International, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.
The product under consideration designated as “The Glass Tree” – item number XN602799, is an 18” cone-shaped glass tree decorated with pine branches and pine cones. The body of the article is painted with a red satin finish. The pine branches and pine cones are painted and highlighted with glitter.
In your presentation, you suggest this product should be regarded as a Christmas decoration and classified as an article for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass under subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS). Although you request classification as a festive article by suggesting the article has a “modern” Christmas tree shape, the article is not recognizable as a tree. It does not have three-dimensional branches, leaves, needles, etc., and Christmas trees are not red. Moreover, a shape alone is not a festive symbol. The article is merely a glass cone with a winter motif not closely associated with Christmas and whose use is not limited to Christmas.
You indicate in your letter that the unit value of this item is over five dollars.
The applicable subheading for the decorative glass article, item number XN602799, will be 7013.99.9000, 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 five dollars each. The rate of duty will be 7.2 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,
Robert B. Swierupski
Director
National Commodity Specialist Division