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 decorative glass pumpkins from India
Dear Mr. Kothiwal:
In your letter dated August 9, 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, “Seasonal Harvest Decoration Glass Pumpkins”.
The four glass pumpkins are made of soda lime glass. Sample #1 measures approximately 2.72 inches in diameter at its widest point by 2.61 inches high, sample #2 measures approximately 3.17 inches in diameter at its widest point by 3 inches high, sample #3 measures approximately 4.67 inches in diameter at its widest point by 2.63 inches high, and sample #4 measures approximately 4.63 inches in diameter at its widest point by 2.67 inches high. The exterior surfaces of all four glass pumpkins are painted. Samples #1 and #2 are gold and red-orange metallic with random air bubbles. Both samples have a metal stem attached to the top. Glass pumpkin samples #3 and #4 are translucent yellow and translucent orange. Both samples have a plastic stem attached to the top. On the bottom of glass pumpkin, sample #4, is a plastic compartment for three button-cell batteries (included), with an on-off slide switch. When switched on, a micro-LED light strand within the glass pumpkin illuminates, enhancing the decorative effect of the article. You indicated the unit value of each glass pumpkin is over $.30 but not over $3 each.
Laboratory analysis has determined that the glass is not pressed and toughened (specially tempered), nor is it cut or engraved. The four glass pumpkins are not colored prior to solidification, and only contain some air bubbles. They do, however, contain arsenic oxide as a fining agent.
The four “Seasonal Harvest Decoration Glass Pumpkins” 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 four glass pumpkins.
The applicable subheading for the four “Seasonal Harvest Decoration Glass Pumpkins”, will be 7013.99.5090, 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…Other. 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 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