CLA-2-70:OT:RR:NC:2:226
Mr. David Prata
OHL International at CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of decorative garden articles from China
Dear Mr. Prata:
In your letter dated September 14, 2014, you requested a tariff classification ruling on behalf of your client, CVS Health, regarding four styles of decorative garden articles.
The merchandise under consideration is identified as item numbers 988749 GBP045-BB – Mosaic Glass Globe Garden Stake, 988749 GBP061 – Mosaic Glass Globe Garden Stake, 988750 – Solar Sunflower Garden Stake, and 988756 – Solar Cross/Angel Garden Stake. Samples were submitted with your ruling request and will be returned to you.
Item number 988749 GBP045-BB Mosaic Glass Globe Garden Stake measures approximately 30 inches long. This decorative garden article is comprised of a glass globe, which measures approximately 3.25 inches in diameter and features a green iridescent, oval-shaped mosaic-style design, attached to the top of a metal stake. The bottom end of the stake is pointed to allow this item to be more easily embedded in the ground. The glass globe is detachable and held in place with spring clips. The top of the stake also incorporates a light emitting diode (LED) light bulb which is housed within the glass globe. The LED light is powered by a solar panel with an on/off switch, which is affixed at the midpoint of the stake.
In a phone call to this office, you indicated that the value of this article is over thirty cents but not over three dollars each.
This article is a composite good consisting of a decorative glass globe attached to a metal and plastic stake which incorporates a solar powered LED light bulb. The solar powered LED bulb is merely designed to illuminate and enhance the decorative glass component. It does not illuminate the surrounding area or provide usable light. The metal stake simply supports the decorative portion of the article and does not provide the essential character. The essential character is imparted by the decorative glass globe.
Item Number 988750 is a Solar Sunflower Garden Stake. It consists of a one piece plastic sunflower attached to a metal stake. The center of the flower is green and yellow with a row of small black dots around the circumference. The “leaves” are clear. The flower is approximately 5½” in diameter and the steel to which it is affixed is approximately 10” in length and is attached to a base. A solar panel that is attached at the base powers the LED light housed within the sunflower. An approximately 16 3/8” stake plugs into the bottom of the base.
Item Number 988756 is imported in two designs. One is comprised of a molded plastic cross (approximately 7½”H x 4 5/8”W) attached to a metal stake and one is a molded plastic angel (approximately 6”H x 4 1”/ attached to a metal stake. The design with the cross is approximately 19” in height and the design with the angel is approximately 18” in height. Metal stakes that measure approximately 16 3/8” plug into the bottoms of the bases.
Item numbers 988750 and 998756 are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. The bulk and form of the items is made of plastic which provide the essential character. The metal stake performs the subordinate role of providing support for the plastic decorative component. The solar powered LED bulb is merely designed to illuminate and enhance the decorative plastic component. It does not illuminate the surrounding area or provide usable light. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Mosaic Glass Globe Garden Stake, item number 988749 GBP045-BB, will be 7013.99.5000, 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 $0.30 but not over $3 each.” The general rate of duty will be 30 percent ad valorem.
The applicable subheading for Item number 988750 and Item number 988756 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics..: statuettes and other ornamental articles. The general rate of duty will be 5.3 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/.
With regard to your request for a ruling on the classification of item number 988749 GBP06 — Mosaic Glass Globe Garden Stake, this office is precluded from ruling on the classification of merchandise that is currently being reviewed by OT, R&R at Customs Headquarters. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office.
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 decorative plastic articles, contact National Import Specialist Gary Kalus at [email protected]. If you have any questions regarding the decorative glass articles, contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division