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NY K85535




May 21, 2004
CLA-2-70:RR:NC:1:126 K85535

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.8000; 7013.99.9000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a glass disco ball and accessories from China

Dear Mr. Stinson:

In your letter, dated April 15, 2004, you requested a tariff classification ruling on item 937784.

You inquired regarding the classification of a decorative “disco” ball of mirror glass.

The item will be with imported with a separate stand or base, a lamp for illuminating the ball and four colored lenses.

All these articles will be packed together and ready for retail sale as a set before importation.

A sample of the merchandise was submitted with your ruling request. This sample will be returned to you.

The glass disco ball is the component that imparts the essential character of this set.

This ball is the central decorative feature of the merchandise that is being marketed to the consumer. It is the most attractive component of the set; it is the component that is most clearly designed to appeal to the consumer. The other components of the set serve the glass disco ball.

In your letter, you state your opinion that the merchandise should be classified in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), as other electric lamps. However, the decorative glass ball, not the lamp, imparts the essential character of this set.

The glass disco ball is the crucial decorative component of the set. The lamp is ancillary and merely serves to illuminate the glass ball. Therefore, subheading 9405.40.8000 is not applicable.

The applicable HTS subheading for the complete set is dependent on the unit value of the glass disco ball alone, not the value of the glass ball combined with the base or stand or the value of the glass ball combined with any of the other components.

When the value of the glass disco ball alone is over thirty cents but not over three dollars, the applicable subheading for the set including glass disco ball, stand or base, lamp and four colored lenses will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

When the value of the glass disco ball alone is over three dollars but not over five dollars, the applicable subheading for the set including glass disco ball, stand or base, lamp and four colored lenses will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.

When the value of the glass disco ball alone is over five dollars, the applicable subheading for the set including glass disco ball, stand or base, lamp and four colored lenses will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: other: valued over three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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,

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