The tariff classification of glass stands from China

NY C89548 July 8, 1998 CLA-2-70:RR:NC:2:226 C89548 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.8000 Mr. Martin W. Bloch Fritz Companies, Inc. 28515 Goddard Road Romulus, MI 48174 RE: The tariff classification of glass stands from China Dear Mr. Bloch: In your letter dated June 12, 1998, on behalf of your client, Marck & Associates, Inc., you requested a tariff classification ruling. A representative sample of a glass stand was submitted with your ruling request. The stand (style #90-101) is round and made of clear glass which is approximately eight inches in diameter. There are three nugget-shaped feet attached to its base; each foot measures 1 ½ inches. You indicated that the unit value for this item is $3.23. You further indicated that this item will be imported in smaller sizes with unit values ranging from $2.25 to $2.90. In your presentation, you suggest that the article should be regarded as a candle holder and classified as a non-electrical lamp or lighting fitting. However, glass stands of this type do not belong to the class or kind of merchandise regarded as candle holders. Therefore, these products may not be classified as non- electrical lamps or lighting fittings. When the value of this merchandise as imported is over $0.30 but not over $3 each, the applicable subheading for the glass stand will be 7013.99.5000, 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 $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. When the value of this merchandise as imported is over $3 but not over $5 each, the applicable subheading for the glass stand will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 13.5 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division