The tariff classification of four decorative glass bowls and two votive candles from China

NY G81408 September 27, 2000 CLA-2-70:RR:NC:2:226 G81408 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 3406.00.0000 Ms. Alice Liu Atico International U.S.A., Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of four decorative glass bowls and two votive candles from China Dear Ms. Liu: In your letter dated August 31, 2000, you requested a tariff classification ruling. Four representative samples were submitted and will be returned to you as requested. Item #C05F2054 consists of a decorative glass bowl and a green-colored scented votive candle. The glass bowl possess a “crackle” effect and measures approximately three inches in height and three and one-quarter inches in diameter at the opening. The candle measures approximately two inches in height and one and one-half inches in diameter. The bowl has a convex interior base, thus making it unsuitable to be used as a candleholder. You indicated that the unit value of the glass bowl is $0.54. Item #C29I1251 is identical to item #C05F2054 except it will be imported without the candle. Item #C05F2055 consists of a decorative glass bowl and a green-colored scented votive candle. The exterior surface of the glass is frosted and is designed with two etched leaves. It measures approximately three inches in height and three and one-quarter inches in diameter at the opening. The candle measures approximately two inches in height and one and one-half inches in diameter. The bowl has a convex interior base, thus making it unsuitable to be used as a candleholder. You indicated that the unit value of the glass bowl is $0.59. Item #C29I1252 is identical to item #C05F2055 except it will be imported without the candle. The applicable subheading for four decorative glass bowls (with or without candles) will be 7013.99.5000, 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: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the two green-colored scented votive candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free. Since the candle does not fit the glass article properly, the candle and glass article are classified separately even when imported together. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the two green-colored scented candles are within the scope of the antidumping duty order on petroleum wax candles from China. 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