CLA-2-70:OT:RR:NC:2:226
Mr. Mathew Samuel
Michaels Stores
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of decorative glass articles from China
Dear Mr. Samuel:
In your letter dated February 19, 2014, you requested a tariff classification ruling regarding “Merry Minis,” Item Number 10233860.
A representative sample was submitted with your ruling request which will be returned to you. The subject merchandise consists of a package of twelve, round glass articles designed to be used as ornaments for hanging. The round glass items are green in color and measure approximately one inch in diameter. You state in your letter that the mini glass balls are not colored prior to solidification and do not contain any bubbles, seeds or stones. Each glass item has a metal wire attached to facilitate hanging.
You indicated that the unit value of each glass ball is not over thirty cents.
In your presentation, you suggest these products should be regarded as Christmas decorations and classified as articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass under subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS). You indicated that the articles will be hung on a Christmas tree or wreath and are for sale during the Christmas holiday season only.
Although your letter asserts that the stem balls will be used to hang on a Christmas tree or wreath, the form of these items indicates that they are essentially glass ball picks that can be used to decorate a myriad of articles, such as plants, floral arrangements, gift packagings, etc. Similar glass ball picks with wire stems were determined not to be festive articles in HQ ruling 955239.
The applicable subheading for the “Glass Christmas Ornaments,” Item Number 10233860, will be 7013.99.4000, 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 not over $0.30 each. The rate of duty will be 38 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division