Protest and Request for Further Review No. 2704-9-002982, September 28, 1989; votive glass candleholder

HQ 088742 April 22, 1991 CLA-2 CO:R:C:M 088742 NLP CATEGORY: Classification TARIFF NO.: 9405.50.40 District Director U.S. Customs One World Trade Center Long Beach, CA 90831 RE: Protest and Request for Further Review No. 2704-9-002982, September 28, 1989; votive glass candleholder Dear District Director: The following is our decision regarding the Protest and Request for Further Review No. 2704-9-002982, dated September 28, 1989. At issue is the classification of glass candleholders. FACTS: The first item subject to protest is a glass candleholder deocrated with the shape of a bird on a tree. It is described as a "crystal bird votive holder". The second item, style 754 is a glass candleholder described as "crystal Hummingbird votive holder". Both of these candleholders are imported empty. The importer claims that this merchandise is classified in subheading 7013.99.35, HTSUSA, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, other, votive candleholders. ISSUE: Are the instant products classifiable in subheading 7013.99.35, HTSUSA, as votive candleholders. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Subheading 7013.99.35, HTSUSA, provides for glass votive candleholders. A glass votive candleholder is a glass holder chiefly used in the church in which candles are burned for devotional purposes. See, T.D. 56111 (98). The instant candleholders are pictured on a catalogue page that portrays "special gifts, a galleria of giftable ideas". The candleholders are also stylized with a bird and tree decoration. It is our position that the articles here are not used for devotional purposes in a house of worship. Therefore, we find that these glass candleholders are not glass votive candleholders provided for in subheading 7103.99.35, HTSUSA. It is our position that the instant candleholders are provided for in subheading 9405.50.40, HTSUSA, which provides for non-electrical lamps and light fittings, other, other. The Explanatory Notes (ENs) to Heading 9405, HTSUSA, state that lamps and light fittings of this group can be constitued of any material and use any source of light, including candles. In addition, the ENs state that Heading 9405, HTSUSA, covers "in particular candelabra and candlesticks." Since the instant candleholders are similar to candlesticks, we would classify the instant items in subheading 9405.50.4000, HTSUSA. HOLDING: The glass candleholders are classifiable in subheading 9405.50.40, HTSUSA, which provides for nonelectrical lamps and lighting fittings, other, other. The rate of duty is 7.6 percent ad valorem. The protest should be denied in full. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant. Sincerely, John Durant, Director Commercial Rulings Division