The tariff classification of a decorative glass article and a candleholder from China

NY H80306 May 9, 2001 CLA-2-70:RR:NC:2:226 H80306 CATEGORY: Classification TARIFF NO.: 7013.99.8000, 9405.50.4000 Mr. Gary Ho L.E. Coppersmith Inc. 2041 Rosecrans Avenue El Segundo, CA 90245 RE: The tariff classification of a decorative glass article and a candleholder from China Dear Mr. Ho: In your letter dated April 27, 2001, on behalf of your client, Joan Baker Designs, Inc., you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested. The first sample, which is identified as item #CNX109, is a candleholder measuring approximately twelve and one-half inches in overall height with a flat-rectangular-shaped metal base measuring four inches by three and one-half inches. It features a glass panel-shaped stand, measuring nearly eleven and one-half inches long by three and one-half inches wide, that is secured between the base and top via metal slots. There is a disk-shaped top metal holder, measuring about three and one-half inches in diameter, which is designed to contain a candle (not included). The glass panel-shaped stand has the full-length depiction of Santa carrying a bagful of gifts and standing below the stars and moon. The applicable subheading for the candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The second sample, which is identified as item #AP201, is a decorative rectangular-shaped glass panel that measures approximately sixteen inches in height by four and one-half inches in width. The glass panel is framed in metal and decorated with a hand-painted stained glass peacock design. The item can be hung via a metal chain that is attached to the top corners of the glass panel. You indicated in your letter that the unit value of this item is $3.37. The applicable subheading for the decorative glass article will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 12.4 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