The tariff classification of a decorative glass bowl from China

NY E89777 November 26, 1999 CLA-2-70:RR:NC:2:226 E89777 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Fernando Escobar Endar Corp. 43195 Business Park Drive Temecula, CA 92590-3697 RE: The tariff classification of a decorative glass bowl from China Dear Mr. Escobar: In your letter dated November 1, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject merchandise, which is identified as “Floater Bowl Gift Set”, consists of a frosted glass bowl with two floating candles molded in the shape of a flower. The bowl measures approximately two and three-quarter inches in height by five and one-half inches in diameter at the top. According to the information which you submitted, the bowl and candles will be packed together for retail sale in their imported condition. The glass bowl represents the essential character of this set. You indicated that the unit value of the glass bowl is $0.90. You suggested in your letter that this item should be regarded as a candleholder and classified in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS). We do not regard this type of article as a candleholder because the item has the form of a general-purpose article. This article can be used to hold potpourri, fruit and numerous other household items. A candle is only one of the many items that this type of product is capable of holding. Therefore, the glass bowl is regarded as a general-purpose glass article classifiable in heading 7013, HTS, not as a candleholder classifiable in heading 9405, HTS. The applicable subheading for the decorative glass bowl 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: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 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