CLA-2-70:R:N4:226 814247
Mrs. Tamsin Roques
Dauphin Display (Oxford) Ltd.
PO Box 602
East Oxford, Oxon
England OX44 9LU
RE: The tariff classification of display domes from England
Dear Mrs. Roques:
In your letter dated August 18, 1995, you requested a tariff
classification ruling regarding various display domes. A
catalogue was submitted with your ruling request depicting
various styles of domes.
Item numbers RD1 through RD12 are round display glass domes
that consist of two parts, a glass dome and a wooden stand/base.
Item numbers OD1 through OD12 are oval display glass domes that
also consist of two parts, a glass dome and a wooden stand/base.
The glass domes are designed to display and protect collectibles
and ornamental objects. The dimensions of the round glass domes
range from 3 to 12 inches in width and 4 1/2 to 23 inches in
height. The dimensions of the oval glass domes range from 5 1/2
to 14 1/2 inches in width and 8 to 19 3/4 inches in height. The
unit value of each glass dome is over five dollars.
The essential character of the display glass domes with
wooden stand/bases is imparted by the glass dome.
The applicable subheading for the display glass domes will
be 7013.99.9000, 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: valued over $5 each. The rate of
duty will be 7.2 percent ad valorem.
Item numbers SD1 and SD2 are identified as sugar flower
domes. These domes are made of acrylic and have black wooden
bases that are specially designed to preserve sugar bouquets in
an airtight environment. The dimensions of the sugar flower
domes range from 9 to 12 inches in diameter and 4 1/2 to 6 inches
in height.
The essential character of these domes is equally imparted
by the wood base and the acrylic dome. Therefore, General Rule
of Interpretation 3(c) dictates that such goods be classified
under the heading appropriate for the goods which occurs last in
numerical order among those which equally merit consideration.
The acrylic dome is classifiable in Chapter 39; whereas, the wood
base is classifiable in Chapter 44. Thus, the sugar flower domes
are classifiable in Chapter 44.
The applicable subheading for the sugar flower domes will be
4421.90.9840, HTS, which provides for other articles of wood.
The rate of duty will be 4.7 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 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 Jacob
Bunin at 212-466-5796.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division