The tariff classification of a decorative glass article from China

NY F88641 June 22, 2000 CLA-2-70:RR:NC:2:226 F88641 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a decorative glass article from China Dear Ms. Liu: In your letter dated June 14, 2000, 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, which is identified as item #C29I0915, is a frosted glass bowl with a metal stand. The glass bowl measures approximately four inches in height and nine and one-half inches in diameter. The metal stand measures approximately four inches in height and seven inches in diameter. The glass bowl and metal stand form a composite good. The glass bowl represents the essential character of this item. The metal stand is ancillary and merely serves to support the glass. You indicated in your letter that the unit value of the glass bowl with metal stand is $5.40. According to the information which you submitted, the glass bowl and metal stand will be packed together for retail sale, and sold as a candleholder. 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 bowl-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. The applicable subheading for the decorative glass article will be 7013.99.9000, 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 $5 each. The rate of duty will be 7.2 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