CLA-2-70:OT:RR:NC:N1:126
Krisanne Fischer
C/O Holli Schvom – mail code 232
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of two decorative glass articles (one set of three) from China.
Dear Ms. Fischer:
In your letter dated November 5, 2018, you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request and will be returned to you.
The merchandise under consideration is referred to as a set of three “Smoked Crackle Glass Goblets” with light-emitting diode (LED) tealights, Item number H217880, and glass “12 inch Antiqued Footed Hurricane with Floral Jewel Trim” with micro light strands, Item H217898.
The three “Smoked Crackle Glass Goblets” are translucent pink crackle glass with a clear stem and base. The small goblet measures approximately 12 inches high by 5 inches in diameter, the medium goblet measures approximately 14 inches high by 5 inches in diameter, and the large goblet measures approximately 16 inches high by 5 inches in diameter. They are packaged with LED tealights which, when placed inside the jar, enhances the decorative effect of the article. The tealights have an on-off switch that is operated by three AA batteries. From the information that you provided, the glass is not pressed and toughened (specially tempered), cut or engraved, or colored prior to solidification. You state that the unit value is over $5 dollars each.
The glass “12 inch Antiqued Footed Hurricane with Floral Jewel Trim” is a vase-like article with a footed bottom and is painted gold and silver to create a reflective crackle design pattern. The top rim of the article is trimmed in silver metal flowers with rhinestones and silver metal leaves. It measures approximately 12 inches high by 6 inches in diameter. It is packaged with micro string lights which, when placed inside, enhances the decorative effect of the article. The micro string lights have an on-off switch that is operated by three AA batteries. From the information you provided, the glass is not pressed and toughened (specially tempered), cut or engraved, or colored prior to solidification. You state that the unit value is over $5 dollars each.
The set of three “Smoked Crackle Glass Goblets” LED tealights, and glass “12 inch Antiqued Footed Hurricane with Floral Jewel Trim”, are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (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 the three “Smoked Crackle Glass Goblets” with LED tealights, and glass “12 inch Antiqued Footed Hurricane with Floral Jewel Trim”.
The applicable subheading for the set of three “Smoked Crackle Glass Goblets” with LED tealights, Item number H217880, and glass “12 inch Antiqued Footed Hurricane with Floral Jewel Trim” with micro light strands, Item H217898 will be 7013.99.9000, 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 $5 each”. The general rate of duty will be 7.2 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 the 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division