CLA-2-70:OT:RR:NC:N2:226
Mr. Joseph Stinson
Liss Global, Inc. 7746 Duncan Road
Philadelphia, PA 19111
RE: The tariff classification of a glass globe on a metal stake from China
Dear Mr. Stinson:
In your letter, dated October 14, 2011, on behalf of Meijer Distribution, you requested a tariff classification
ruling regarding a decorative glass article, “solar heart stake” – item number CA937.
A sample was submitted with your ruling request. In accordance with your request, the sample will be
returned to you.
The product is a red “light up” glass ball or globe on an iron stake. The essential character of the article is
imparted by the glass ball or globe – the component which makes the greatest visual impact on the
consumer.
You indicated that the value of this article is over thirty cents but not over three dollars.
In your letter, you suggested that this product should be classified as an article of metal in heading 8306,
Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of the
product is imparted by the globe, not the metal stake which simply supports the globe. The red glass ball or
globe, not the stake, is the focus of one’s attention in this article. Therefore, the product is classifiable as a
decorative glass article in heading 7013, not as an article of metal in heading 8306.
In your letter you cited ruling H024761 which had classified a metal lantern as an article of
metal in heading 8306. However, the product covered by ruling H024761 is distinguishable from the
item at issue in this ruling. The lantern addressed in the ruling which you cited consisted completely or
largely of metal. However, the product at issue in this ruling request is a glass globe or ball on a metal
stake. The essential character of a globe on a stake is imparted by the globe, not the stake.
The applicable subheading for the glass ball or globe on a metal stake - item number CA937 - 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