CLA-2-70:OT:RR:NC:N1:126
Lottie Luo
Lawn and Garden International Limited
Room 104, 1/F, Tower 1 Harbour Centre
1 Hok Cheung Street
Hung Hom, Kowloon
Hong Kong, China
RE: The tariff classification of three decorative glass articles from China
Dear Ms. Luo:
In your letter dated August 1, 2019, you requested a tariff classification ruling.
The merchandise under consideration consists of three glass articles referred to as “Solar Tabletop Glass Ball Décor” and “Solar Tabletop Glass Cylinder Décor”, Item Numbers, KF61330-SO, KF61323-SO, and KF61318-SO with solar panel top affixed with light-emitting diode (LED) lights.
The two glass globes, Item Numbers, KF61330-SO and KF61323-SO measure approximately 5.31 inches in diameter by 4.31 inches high. The glass cylinder, Item Number KF61318-SO, measures approximately 7.86 inches in diameter by 3.46 inches high. From the information you provided, the two globes and cylinder consist of hand blown glass, and are not pressed or toughened (specially tempered). The glass globe, Item Number, KF61330-SO, is clear with black speckles and, glass globe, Item Number, KF61323-SO is brown and blue-green in color and swirled in a marble like pattern. The glass cylinder shaped article is transparent crackle glass. The glass globes and cylinder are each powered by one 1.2V 600mAh Ni-MH rechargeable AA battery, and activated by on-off slide switches. When switched on, the glass globe and cylinder illuminates, enhancing the decorative effect of the article. The unit value of each of the glass globes and cylinder with solar panel top affixed with LED lights, Item Numbers, KF61330-SO, KF61323-SO, and KF61318-SO are over $5 each.
Laboratory analysis has determined that the two globes and cylinder are blown glass, and not pressed and toughened (specially tempered), nor are they cut or engraved.
The two glass globes and cylinder are a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of these items.
In your ruling request you suggest classification of the “Solar Tabletop Glass Ball Décor” and “Solar Tabletop Glass Cylinder Décor”, Item Numbers, KF61330-SO, KF61323-SO, and KF61318-SO, with solar panel top affixed with LED lights in 7013.99.2000, HTSUS, as “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Pressed and toughened (specially tempered)”. However, the glass globes and cylinder are not pressed and toughened (specially tempered). Therefore, classification in 7013.99.2000, HTSUS, is precluded.
The applicable subheading for the, “Solar Tabletop Glass Ball Décor” and “Solar Tabletop Glass Cylinder Décor”, Item Numbers, KF61330-SO, KF61323-SO, and KF61318-SO with solar panel top affixed with LED lights, will be 7013.99.9000, 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 $3 each: Other: Valued over $5 each.” The general rate of duty will be 7.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7013.99.9000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7013.99.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division