CLA-2-83:OT:RR:NC:N1:121
Genet Hadgu
World Market
1201 Marina Village Parkway Alameda, CA 94501
RE: The tariff classification of a decorative vase from India
Dear Ms. Hadgu:
In your letter dated February 14, 2023, you requested a tariff classification ruling.
The merchandise under consideration is described as “Brass and Clear Glass Test Tube Vases”, SKU number 542963. Based on the photographs and information you provided, the item is a singular object made of iron wire with a polished brass finish. The iron wire forms a framework that vertically supports five glass tubes of various sizes that resemble test tubes. The vase measures 9 inches long, by 4.5 inches wide, by 7 inches high.
In your ruling you suggest classification of the Brass and Clear Glass Test Tube Vases in 7013.99.8090, 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 $3 each: Other: Valued over $3 but not over $5 each…Other”. This office disagrees with your suggestion.
The subject vase is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consists only of the material or component that imparts the essential character to the composite good. In the case of the subject vase, the metal wire frame predominates in value over the glass tubes. We also find that the iron wire provides the structural support for the glass tubes and provides an aesthetic and decorative element to the vase. As such, the Brass and Clear Glass Test Tube Vases is classified by application of GRI 3(b), according to its base metal component.
The applicable subheading for the Brass and Clear Glass Test Tube Vases, SKU number 542963, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be free.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division