CLA-2-70:OT:RR:NC:N2:226

Mr. Joseph Stinson
Liss Global, Inc.
Williams-Sonoma, Inc.
7746 Dungan Road
Philadelphia, Pennsylvania 19111

RE: The tariff classification of a decorative glass article from China

Dear Mr. Stinson:

In your letter dated January 21, 2011, you requested a tariff classification ruling regarding a decorative glass article – Mfg Item Number 73451. The product is described as “3.5 Inch Jack-O-Lantern Colored Glass Tealite C.”

A sample of the article was submitted with your ruling request. The sample will be returned to you in accordance with your request.

The product measures approximately 3.5 inches in height. It consists of a painted glass Jack-O-Lantern face which stands in front of a glass tealite candle holder that measures approximately one inch in height. Both the glass Jack-O-Lantern face and the glass candle holder rest on a glass base.

The candle holder is intended to enhance or illuminate the decorative glass article – the Jack-O-Lantern face. This decorative article imparts the essential character of the product.

In your letter you stated that the unit value of the product is over thirty cents but not over three dollars.

In your letter, you suggested that this article should be classified in subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, Item 73451 is a decorative glass article classifiable in subheading 7013.99, HTSUS. It is not classifiable under any of the provisions referred to in subheading 9817.95.05. Therefore, subheading 9817.95.05 is not applicable to this merchandise.

The applicable subheading for Item 73451 - glass Jack-O-Lantern face standing in front of a glass candle holder - will be 7013.99.5000, 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 thirty cents but not over three dollars 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 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