CLA-2-69:OT:RR:NC:N4:428
Ms. Candy Meredith
Capsco, Inc.
5107-C Berwyn Road
College Park, MD 20740
RE: The tariff classification of decorative ceramic articles in shot glasses from China.
Dear Ms. Meredith:
In your letter dated January 12, 2009, you requested a tariff classification ruling.
The submitted samples are as follows:
Item #S-S152 Non-drinking Shuttle Shot Glass is a decorative article which consists of a miniature ceramic space shuttle that is glued to the bottom of the inside of a shot glass. The shot glass is made of clear glass and measures approximately 2 ¼ inches in height and 1 ¾ inches in diameter at the mouth. It is decorated with gold stars and the words “Kennedy Space Center”. It is attached to a ceramic base and is not for drinking use.
Item #S-S153 Non-drinking Spaceman (Astronaut) Shot Glass is a decorative article which consists of a ceramic spaceman (astronaut) figurine that is glued to the bottom of the inside of a shot glass. The shot glass is made of clear glass and measures approximately 2 inches in height and 2 inches in diameter at the mouth. It is decorated with gold stars and the words “Kennedy Space Center”. It is attached to a ceramic base and is not for drinking use.
In your request you suggested that these articles should be classified under the provisions for glass products in Chapter 70 of the Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of each of these composite goods is not imparted by the glass component.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In Item #S-S152, the essential character is imparted by the ceramic space shuttle since it provides greater visual impact and decorative appeal than the shot glass. In Item #S-S153, the essential character is imparted by the ceramic spaceman figurine since it provides greater visual impact and decorative appeal than the shot glass.
The applicable subheading for the decorative ceramic articles in shot glasses, Item #S-S152 Non-drinking Shuttle Shot Glass and Item #S-S153 Non-drinking Spaceman (Astronaut) Shot Glass, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division