The tariff classification of two decorative glass articles from China

NY F85426 April 12, 2000 CLA-2-70:RR:NC:2:226 F85426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Saralee Antrim-Saizan Carmichael International Serivce 533 Glendale Boulevard Los Angeles, CA 90026-5097 RE: The tariff classification of two decorative glass articles from China Dear Ms. Antrim-Saizan: In your letter dated March 29, 2000, on behalf of your client, Illume Candles, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The submitted sample, which is identified as item #CFGB-0033, is a green frosted glass saucer/plate that measures approximately six inches in diameter. You stated in your letter that this item will also be imported in a five-inch size. There is a slight indentation in the center of each plate. Each article features a few small flying insects and a one-half inch decorative lacy border embossed on the glass. You indicated in your letter that the unit values will be $0.80 and $0.55, respectively. You suggested in your letter that these glass saucer/plates should be regarded as candleholders 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. It is 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. 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 two decorative glass plates 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. 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