CLA-2-70:S:N:N3:226 806028
Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8100 Mitchell Rd., Suite 200
Eden Prairie, MN 55344
RE: The tariff classification of a lighted glass angel from
Taiwan.
Dear Mr. Anderson:
In your letter dated January 10, 1995, you requested a
tariff classification ruling, on behalf of Coynes, Inc.,
regarding a glass angel.
You have submitted a sample and a catalogue. Item no. 06598
is a 6" tall, electrically illuminated angel of blue frosted
glass. It comes with an electrical cord apparatus and light bulb.
You advised this office that the unit value of this article is
$1.50.
In your letter, you suggest the correct classification
should be 9405.20.8010, Harmonized Tariff Schedule of the United
States (HTS). The 6" illuminated glass angel is not considered to
be classifiable under heading 9405, HTS, which provides for lamps
and lighting fittings. The electrical cord apparatus with bulb
is primarily used to enhance the decorative feature of the glass
angel and therefore does not function primarily as a lamp.
You state the article is marketed in Coynes' "Christmas
parade of gift catalogues". It does not however meet the criteria
required for classification as a festive article.
The applicable subheading for the lighted glass angel will
be 7013.99.5000, Harmonized Tariff Schedule of the United States
(HTS), 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 $0.30 but not
over $3 each." The rate of duty will be 30 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport