The tariff classification of a decorative glass article from China

NY D89857 April 26, 1999 CLA-2-70:RR:NC:2:226 D89857 CATEGORY: Classification TARIFF NO.: 7013.99.8000, 7013.99.9000 Mr. Steven Wang WTS Customs Brokerage Co., Inc. 8901 S. La Cienega Blvd. Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of a decorative glass article from China Dear Mr. Wang: In your letter dated March 22, 1999, on behalf of your client, Berkeley Products, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, “Lowboy Candleholder” – Item #20102SG, is a large clear bell-shaped glass vessel measuring approximately ten and one half inches in height by ten and one half inches in diameter. You indicated in your letter that this item contains a metal holder for the glass article and a seven inch candle; however, the metal holder and the candle were not submitted with the sample. The glass vessel and metal stand form a composite good. The glass vessel represents the essential character of this item. The metal stand is ancillary and merely serves to support the glass. Therefore, this item cannot be classified as a metal household article in heading 7323. Based on its large size, the product appears to be a general-purpose decorative item that can be used to hold flowers, fruit, potpourri and numerous other household items. Although this item may function as a candleholder, the large bell-shaped vessel is not specifically dedicated to the function of a candleholder. A candle is only one of the numerous items which this product is capable of holding. Therefore, this item should be classified as a general-purpose glass article in heading 7013, not as a candleholder in heading 9405. When the value of this merchandise as imported is valued over $3 but not over $5 each, the applicable subheading for the decorative glass article will be 7013.99.8000, 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 over $3 but not over $5 each. The rate of duty will be 13.2 percent ad valorem. When the value of this merchandise as imported is over $5 each, the applicable subheading for the decorative glass article will be 7013.99.9000, 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 $5 each. The rate of duty will be 7.2 percent ad valorem. We cannot advise you regarding the classification of the candle without further information. Please provide a sample of the candle and also indicate if the glass with metal stand and candle are packed together for retail sale upon importation into the United States. Candles from China are subject to antidumping duty. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division