The tariff classification of a decorative glass article, candle and artificial flower from China

NY H85822 December 21, 2001 CLA-2:70:RR:NC:2:226 H85822 Mr. Louis S. Shoichet Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 Tarrif No.: 7013.99.5000 RE: The tariff classification of a decorative glass article, candle and artificial flower from China Dear Mr. Shoichet: In your letter dated December 3, 2001, on behalf of Avon Products, you requested a tariff classification ruling regarding item PP 232750. A sample was submitted with your ruling request; this sample will be returned as per your request. The merchandise consists of a cylindrical shaped, vase-like glass article measuring approximately 5.75 inches in height, a disc shaped candle measuring approximately 1.5 inches in height and 2.5 inches in diameter, and two artificial flowers with plastic bases and polyester petals. You indicated that the items will be imported together, packed for retail sale as a set. A consumer may fill the glass article with water and place the artificial flowers or candle in the glass for a decorative effect. In your presentation you claim that the candle represents the essential character of this set and the merchandise should be classified as a candle in subheading 3406.00.00, HTS. However, the glass vase-like article is clearly the predominant item in the set. The glass article is the largest and most valuable item in the set. It is almost four times as large as the candle and almost three times as expensive. The large vase-like cylinder is clearly the focus of consumer attention in this set, not the much smaller candle or artificial flowers. Therefore, the glass article, not the candle, represents the essential character of this set under General Rule of Interpretation (3)(b) [GRI (3)(b)], Harmonized Tariff Schedule of the United States (HTS). In your presentation you claim that the glass article should be regarded as a candleholder classifiable in subheading 9405.50.4000, HTS, under the provision for non-electrical lamps and lighting fittings. However, this vase-like product is not principally used as a candleholder. It is a relatively tall cylindrical glass article capable of holding a wide variety of items – potpourri, flowers, miscellaneous objects, etc. It is a general-purpose decorative glass article, not a candleholder, and is not classifiable in subheading 9405.50.4000, HTS. The applicable subheading for the glass decorative article, candle and artificial flower packaged together for retail sale as a set 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 thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. The rate of duty will remain the same in 2002. 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 filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division