CLA-2-70:RR:NC:2:226 H86892
Ms. Kathy Seamands
Global Village Glass Studios
600 NW 40th Street
Seattle, WA 98107
RE: The tariff classification of three decorative glass articles from China
Dear Ms. Seamands:
In your letter dated January 9, 2002, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested.
The first sample (no item number), which is described as a stained glass suncatcher, is a decorative article composed of stained glass pieces inserted into metal framework. The item measures approximately five inches in width by four and one-half inches in height. A metal wire is attached to the top for the purpose of hanging the ornament. You indicated in your letter that the unit value of this item is $2.16.
The second sample (item number 903 – Red Flower Power Suncatcher), is a circular, clear glass ornament that measures approximately five inches in diameter. A slightly raised floral motif composed of glass pieces is fused to the center of the glass ornament. A white textile loop is attached to the top for the purpose of hanging the ornament. You indicated in your letter that the unit value of this item is $1.03.
In your presentation, you suggest that the two glass suncatchers be regarded as articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass under 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS). The ornaments are not an accepted symbol of Christmas and are not limited in their use to being Christmas ornaments. These articles can be used as year round decorations. Therefore, subheading 9505.10.1000, HTS, does not apply.
The applicable subheading for the two glass suncatchers will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.
The last sample (item #848 – Blue and Green Panel Frame), is a decorative glass photo frame that consists of blue and green stained glass panels with metal channeling. The photo frame is designed to accommodate a 6.5” x 4.5” photograph. You indicated that the unit value of this item is $3.16.
In your presentation, you suggest that this article should be classified under subheading 8306.30.0000, HTS, which provides for photograph, picture or similar frames, of base metal. This provision, however, does not apply since the essential character of this article is imparted by the decorative stained glass panels.
The applicable subheading for the decorative glass article will be 7013.99.8000, HTS, 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 $3.00 but not over $5.00 each. The rate of duty will be 12 percent ad valorem.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division