CLA-2-70:OT:RR:NC:N2:226
Mr. John Gilewski
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of a decorative glass article from China
Dear Mr. Gilewski:
In your letter dated September 13, 2010, you requested a tariff classification ruling regarding a decorative
glass article described as “Glass Mosaic Solar Lamp” - Style FOYA680A.
A sample of the merchandise was submitted with your ruling request. In accordance with your request,
the sample will be returned to you.
Style FOYA680A measures 4.125 inches tall and 5.37 inches in diameter. It has a round shape and a flat
bottom.
You stated that the inner portion of this article consists of machine molded glass, while the glass mosaic which forms the outer surface of the product consists of chipped glass.
In your letter, you indicated that that the glass which comprises the outer surface of Style FOYA680A is spray painted. You stated that this glass is colored after solidification.
Style FOYA680A has a removable lid containing a solar cell that powers a light-emitting diode (LED). The lid includes a plastic light diffuser and a manual on/off switch.
Although this product is referred to as a solar “lamp,” the nature of the glass which comprises the article inhibits the emission of light. The lighting feature of Style FOYA680A enhances the decorative effect of the item. The product does not provide light to the surrounding area. Consequently, it is not regarded as a lamp or lighting fitting. Style FOYA680A is simply regarded as a decorative glass article.
You stated that the unit value of this item is over three dollars but not over five dollars.
When cut or engraved, the applicable subheading for the decorative glass article - Style FOYA680A -
will be 7013.99.6000, 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 three dollars each: cut or engraved: valued over three dollars
but not over five dollars each. The rate of duty will be 15 percent ad valorem.
When not cut or engraved, the applicable subheading for the decorative glass article - Style FOYA680A -
will be 7013.99.8000, 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 three dollars each:
other: valued over three dollars but not over five dollars each. The 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division