CLA-2-70:OT:RR:NC:N2:226
Mr. Long Vu
Walgreen Company
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of glass solar gazing balls from China.
Dear Mr. Vu:
In your letter dated September 29, 2016, you requested a tariff classification ruling.
The merchandise under consideration is referred to as “Solar Gazing Ball,” item number 970580. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The Solar Gazing Ball measures approximately 11.5 inches high by 6.25 inches in diameter at its widest points. It consists of a glass dome set within a metal frame. Atop the frame is a metal hanging loop. Within the glass dome are solar-powered LED lights, controlled by an on-off slide switch on the bottom of the item. When activated, the LED lights within the glass dome illuminate, enhancing the decorative effect. The glass dome is available in shades of blue and also in a purple/green/red mixture. You state that the glass is not pressed and toughened (specially tempered), and it is not cut or engraved. The unit value is more than three dollars but less than five dollars each.
In your ruling request you suggest classification of the Solar Gazing Ball in 7013.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), as glassware decorated with metal flecking, glass pictorial scenes or glass thread- or ribbon-like effects, any of the foregoing embedded or introduced into the body of the glassware prior to its solidification; millefiori glassware; glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. However, laboratory analysis has determined that while the glass is colored prior to solidification, it is not characterized by the random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass, and it is also not decorated with any special effects or any metal flecking. The Solar Gazing Ball is also not millefiori glassware. Classification in 7013.99.1000, HTSUS is therefore precluded.
The Solar Gazing Ball is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of this item.
The applicable subheading for the Solar Gazing Ball, item number 970580, 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 $3 each: Other: Valued over $3 but not over $5 each.” The general 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 https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division