Classification request; Glass bowl with artificial flowers and candles

HQ 966106 December 31, 2002 CLA-2 RR:CR:GC 966106 DSS CATEGORY: Classification TARIFF NO.: 7013.99.50 Ms. Yvonne M.W. Richardson The Millwork Trading Co., Ltd. 209 West 38th Street 3rd Floor New York, NY 10018 RE: Classification request; Glass bowl with artificial flowers and candles Dear Ms. Richardson: In your letter to the Director, National Commodity Specialist Division, New York, dated November 15, 2002, you inquire as to the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a glass bowl with artificial flowers and candles. Your letter was forwarded to this office for reply. A sample was provided for our examination. FACTS: In your letter, you refer to the merchandise as a “Beautiful Blossoms Floating Candle Set.” It is described as a set consisting of three molded rose-shaped floating candles and a glass bowl containing a floral arrangement of artificial flowers housed within. The glass bowl contains a “lip” which folds under itself, creating a recessed area. You report the candles are made of 100 percent paraffin wax and are rose-shaped. You indicate that the items will be imported packed together in a cardboard box, ready for retail sale. You have included a sample of these items. You contend that the above-mentioned articles are a set, with the essential character provided by the glass bowl, and that the set should be classified as decorative glassware under subheading 7013.99.50, HTSUS. Headquarters Ruling Letter (HQ) 965998, dated December 17, 2002 provides a classification of substantially similar decorative glassware under heading 7013, HTSUS, which provides, in part, for glassware for indoor decoration. That ruling classifies the decorative glassware in subheading 7013.99, HTSUS, which provides for articles of the class or kind of glassware for indoor decoration. The analysis applied in that ruling applies here. The LAW AND ANALYSIS section of HQ 965998 is incorporated by reference. A copy of HQ 965998 is enclosed. For your information, paraffin wax candles from the People’s Republic of China and classified in subheading 3406.00.00, HTSUS, are subject to antidumping duties (Notice of Antidumping Duty Order: Petroleum Wax Candles from the People’s Republic of China, Case A-570-504, Federal Register of August 28, 1986 (51 Fed. Reg. 30686)). The U.S. Department of Commerce, Import Administration administers antidumping duties. You may contact them at 1401 Constitution Avenue, N.W., Washington, D.C. 20230, telephone number (202) 482-4106. HOLDING: Under the authority of GRI 3(b), the glassware and candles packaged in a cardboard box make up a set for retail sale, which is classifiable under subheading 7013.99, HTSUS, which provides for “[g]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): * * * Other glassware: * * *. ” Based on the cost component information provided, the composite glassware (i.e., the glass bowl with the artificial flowers contained therein) is classified in subheading 7013.99.50, HTSUS. Sincerely, Myles B. Harmon Acting Director, Commercial Rulings Division