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NY 814247

September 22, 1995

CLA-2-70:R:N4:226 814247


TARIFF NO.: 7013.99.9000, 4421.90.9840

Mrs. Tamsin Roques
Dauphin Display (Oxford) Ltd.
PO Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of display domes from England

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling regarding various display domes. A catalogue was submitted with your ruling request depicting various styles of domes.

Item numbers RD1 through RD12 are round display glass domes that consist of two parts, a glass dome and a wooden stand/base. Item numbers OD1 through OD12 are oval display glass domes that also consist of two parts, a glass dome and a wooden stand/base. The glass domes are designed to display and protect collectibles and ornamental objects. The dimensions of the round glass domes range from 3 to 12 inches in width and 4 1/2 to 23 inches in height. The dimensions of the oval glass domes range from 5 1/2 to 14 1/2 inches in width and 8 to 19 3/4 inches in height. The unit value of each glass dome is over five dollars.

The essential character of the display glass domes with wooden stand/bases is imparted by the glass dome.

The applicable subheading for the display glass domes 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 purposes, other glassware: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem.

Item numbers SD1 and SD2 are identified as sugar flower domes. These domes are made of acrylic and have black wooden bases that are specially designed to preserve sugar bouquets in an airtight environment. The dimensions of the sugar flower domes range from 9 to 12 inches in diameter and 4 1/2 to 6 inches in height.

The essential character of these domes is equally imparted by the wood base and the acrylic dome. Therefore, General Rule of Interpretation 3(c) dictates that such goods be classified under the heading appropriate for the goods which occurs last in numerical order among those which equally merit consideration. The acrylic dome is classifiable in Chapter 39; whereas, the wood base is classifiable in Chapter 44. Thus, the sugar flower domes are classifiable in Chapter 44.

The applicable subheading for the sugar flower domes will be 4421.90.9840, HTS, which provides for other articles of wood. The rate of duty will be 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5796.


Roger J. Silvestri

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