CLA-2-70:OT:RR:NC:N1:126
Amy Li
Mercuries Asia, Ltd.
No. 1, Yinhe 1st Road, Shi Shui Kou Industrial District
Dongguan, China 523528
RE: The tariff classification of three water globes from China.
Dear Ms. Li:
In your letter dated November 16, 2018, you requested a tariff classification ruling. Samples were submitted with your ruling request.
The merchandise under consideration is referred to as “Water Globes” with or without light function, Style Numbers 679771B, 679617A, and 679773. Each of the globes is made of glass and is approximately 7 inches high by three inches in diameter. Each of the glass globes is in the shape of a dome and permanently rests on a circular base of plastic. The first “Water Globe”, Style 679771B, is filled with water, artificial snow, and a three dimensional red resin automobile with a green artificial pine tree tied to the roof of the vehicle. The brown plastic base with light has an on-off switch located on the bottom that is operated by battery. The second “Glass globe”, Style 679617A, is filled with water, artificial snow, and a three dimensional brown resin cottage with artificial snow on top of the roof and green resin pine trees. The brown plastic base with light has an on-off switch located on the bottom that is operated by battery. The third “Glass Globe”, Style 679773, is filled with water, glitter flecks of pink artificial snow, and a three-dimensional white resin figurine of a French poodle with gold painted antlers. The plastic base is white and sits on top of a gold pedestal. When each of the globes is shaken, the globe’s interior is filled with simulated falling snow.
From the information you provided, you state the unit value of the “Water Globes”, Style Numbers 679771B, 679617A, and 679773 are all valued over $5 each.
In your letter you also requested a ruling on the country of origin of the “Water Globes” with or without light function, Style Numbers 679771B, 679617A, and 679773.
Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production, or growth of any article of foreign origin entering the United States.
With regards to the “Water Globes” with or without light function, Style Numbers 679771B, 679617A, and 679773, you state that all of the materials (water, glass, resin, plastic, limestone, and metal) are of Chinese origin, and each of the “Water Globes” is manufactured in China. Therefore, we consider the “Water Globes”, Style Numbers 679771B, 679617A, and 679773, to be products of China.
The applicable subheading for the “Water Globes” with or without light function, Style Numbers 679771B, 679617A, and 679773, will be 7013.99.9000, 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 $3 each: 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