CLA-2-70:OT:RR:NC:N1:126
Mr. Sunil Kothiwal
Saran Impex
14th KM Mile Stone,
Lodhipur Rajput, Delhi Road,
Moradabad 244001
India
RE: The tariff classification of four lighted decorative glass trees from India
Dear Mr. Kothiwal:
In your letter dated April 28, 2021, you requested a tariff classification ruling.
The four 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”. All four samples are designated with item number 28963301.
The four glass trees are made of soda lime glass. The first glass tree measures approximately 13.11 inches high by 4.66 inches in diameter and the second glass tree measures approximately 13.11 inches high by 4.69 inches in diameter. The exterior surfaces of both glass trees are spray-painted gray. The third glass tree measures approximately 12.72 inches high by 4.76 inches in diameter and the fourth glass tree measures approximately 12.48 inches high by 4.64 inches in diameter. The exterior surfaces of both glass trees are spray-painted green. All the glass trees have glass glitter beads glued to the surface. On the bottom of each tree is a plastic compartment for three AA batteries (not included), and an on-off slide switch. When switched on, a micro-LED light strand within the tree illuminates, enhancing the decorative effect of the article. You indicated in your letter the unit value of each glass tree is over $3 but not over $5 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 four “Lighted Glass Trees”, Item number 28963301, 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 four “Lighted Glass Trees”, Item number 28963301, will be 7013.99.8090, 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 $3 but not over $5 each…Other”. The general rate of duty will be 11.3 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 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