The tariff classification of a decorative glass article from China and a decorative glass article filled with candle wax from Hong Kong

NY 818440 February 13, 1996 CLA-2-70:RR:NC:GI:226 818440 CATEGORY: Classification TARIFF NO.: 7013.99.4000, 7013.99.5000, 3406.00.0000 Mr. Ben Apolinario Dalton International Limited 104 Delaware Avenue Olyphant, PA 18447 RE: The tariff classification of a decorative glass article from China and a decorative glass article filled with candle wax from Hong Kong Dear Mr. Apolinario: In your letter dated January 10, 1996, you requested a tariff classification ruling regarding decorative glass pumpkins and decorative glass pumpkins that are filled with candle wax. A representative photograph of the items, as well as a six inch diameter sketch, was submitted with your ruling request. You indicated in your letter that the glass pumpkins are made of hand blown glass that is orange in color, with a jack-o-lantern face that is permanently applied by a fired-on black decal. The glass pumpkins will range in sizes from 2 1/2 inches to 7 1/2 inches in diameter and 2 7/8 inches to 6 inches in height. You also indicated in your letter that the value of the glass pumpkins will range from twenty eight cents each to one dollar and seventy three cents each depending on the size of each pumpkin. The applicable subheading for the glass pumpkin that is 2 1/2 inches in diameter by 2 7/8 inches in height will be 7013.99.4000, 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: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem. The applicable subheading for the remaining glass pumpkins 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: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. You stated in your letter that all of the glass pumpkins will be made in China and that the candle wax will be made in Hong Kong. You also stated that in all pumpkins imported containing candle wax, the pumpkins were first shipped to Hong Kong for pouring of the wax. The applicable subheading for the glass pumpkins when they are filled with candle wax will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 3.5 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 212-466-5796 (regarding glass articles) or National Import Specialist Assistant Al Gamble at 212-466-5744 (regarding candles). Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division