CLA-2-70:RR:NC:1:126
Ms. Shirley Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place
Fort Worth, Texas 76102
RE: The tariff classification of glass flowers and a bag of glass pebbles from China
Dear Ms. Schmidt:
In your letter dated December 10, 2008, you requested a tariff classification ruling regarding SKU 2348660 – a decorative set consisting of six glass flowers and a bag of glass pebbles.
A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request.
You indicated in your letter that the glass flowers and the bag of pebbles will be imported packed together ready for retail sale as a set. You also indicated that the value of each glass flower is not over thirty cents.
When this merchandise will be used, it will be placed on a tray, stand or plate with candles. Therefore, you suggested that SKU 2348660 should be regarded as a lamp part and classified in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). However, this product - consisting of glass flowers and glass pebbles - is not identifiable as a part used solely or principally with a lamp. SKU 2348660 is simply a decorative item, not a lamp part. Therefore, it should not be classified as a lamp part in heading 9405.
The essential character of this merchandise is imparted by the glass flowers.
The applicable subheading for SKU 2348660 - a decorative set consisting of glass flowers and glass pebbles - will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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