CLA-2-70:OT:RR:NC:N2:226
Ms. Kiersten Schumacher
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of a decorative glass article from China
Dear Ms. Schumacher:
In your letter dated March 12, 2012, you requested a tariff classification ruling regarding a solar gazing ball. A representative sample was sent to our US Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
The product under consideration is described as “Solar Mosaic Gazing Ball” – QVC item number M26327. The article consists of a glass gazing ball with a metal shepherd’s hook and a resin base. Two solar panels which allow the gazing ball to be illuminated are incorporated on either side of the base. At night an automatic sensor activates the internal LED. One rechargeable AA NI-MH battery is included.
The gazing ball is composed of small broken pieces of glass that were spray painted red, yellow, green and blue. These broken pieces of glass are glued onto a transparent glass ball measuring six inches in diameter. Cement is used to fill in the gaps between the small broken pieces of glass. You state in your letter that the mosaic glass pieces were not colored prior to solidification.
Analysis of the sample taken by our laboratory is consistent with your description of its composition. The mosaic glass pieces were not colored prior to solidification or characterized by random distribution of numerous bubbles, seeds or stones throughout the mass of the glass.
The essential character of this article is imparted by the glass component.
The information submitted with your ruling request indicates that the unit value of this article is over five dollars.
The applicable subheading for the decorative glass article 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 three dollars each: 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,
Thomas J. Russo
Director
National Commodity Specialist Division