The tariff classification of four glass articles from China and the United Kingdom and one candleholder from the United Kingdom

NY E80576 May 14, 1999 CLA-2-70:RR:NC:2:226 E80576 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 9405.50.4000 Ms. Lynn King Tupperware Worldwide 14901 S. Orange Blossom Trail Orlando, Florida 32837 RE: The tariff classification of four glass articles from China and the United Kingdom and one candleholder from the United Kingdom Dear Ms. King: In your letter dated April 16, 1999, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested. Item #1 is a frosted aqua-colored glass bowl with a one- half inch rim. The bowl measures approximately three inches in height by five inches in diameter. Item #2 is a smaller version of the first article. The bowl also has a one-half inch rim and measures approximately one and three quarters of an inch in height by five inches in diameter. Item #3 is a frosted cylindrical-shaped glass vessel measuring approximately two inches in height by three and one half inches in diameter. Item #4 is a clear glass candleholder measuring approximately three inches in height by two inches in diameter. The item can accommodate a votive candle as well as a tapered candle when turned upside down. Item #5 has the form of a small glass plate or stand with a one-half inch rim. Your letter indicates that the unit value for each of the items is more than $0.03 and less than $3.00.  In your presentation, you suggest that all of the submitted samples should be regarded as candleholders and classified as illuminating articles in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States, (HTS). With the exception of item #4, the forms of these articles are not specifically dedicated to the function of a candleholder. A candle is only one of the numerous items which these products are capable of holding. They do not belong to the class or kind or articles that are principally used as candleholders. Therefore, these items should be classified as general-purpose glass articles in heading 7013, not as candleholders in heading 9405. The applicable subheading for the glass articles (items #1,2,3 and 5) 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. The applicable subheading for the glass candleholder (item #4) will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division