CLA-2-70:OT:RR:NC:N1:126
Thibault Richard
Miles Fashion Asia Pte. Ltd.
1 Kallang Junction
Singapore, 339263
RE: The tariff classification of two lighted decorative glass trees from China
Dear Mr. Richard:
In your letter dated September 2, 2019, you requested a tariff classification ruling. The samples were submitted with your ruling request and were sent to our Customs and Border Protection laboratory for analysis. This analysis has been completed.
The subject merchandise under consideration is referred to as, “Lighted Glass Trees”, Style number 0062.
The two glass trees are made of translucent gold soda lime glass. The trees measure approximately 8 inches and 10 inches high by 4.88 inches and 5.67 inches in diameter at their widest points. On the bottom of each tree is a plastic compartment for three AA batteries (not included), and an on-off slide switch that includes a timer function. When switched on, a micro LED light strand within the tree illuminates, enhancing the decorative effect of the article. From information provided, you state the unit value of the product is over five dollars each.
Laboratory analysis has determined that the glass is not pressed and toughened (specially tempered), nor is it cut or engraved. The glass trees are not colored prior to solidification, and do not contain any bubbles, seeds, or stones. They do, however, contain arsenic oxide as a fining agent.
The “Lighted Glass Trees”, Style number 0062, are composite goods comprised of different materials that are classifiable in different headings, i.e., glass, plastic, and metal. 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 the glass trees.
The applicable subheading for the “Lighted Glass Trees”, Style number 0062, will be 7013.99.9090, 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 $5 each: Other”. The 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 7013.99.9090, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 7013.99.9090, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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