The tariff classification of a decorative glass article from China

NY I88872 December 20, 2002 CLA-2-70:RR:NC:2:226 I88872 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Cheryl Santos Mr. Christopher O’Malley CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative glass article from China Dear Ms. Santos and Mr. O’Malley: In your letter dated November 29, 2002, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The subject article, which is identified as CVS item number #202605, is a decorative, slightly concave, square glass plate that measures approximately 6 ¼” x 6 ¼”. The item is composed of frosted glass and is adorned with painted flowers around its border. You stated in your letter that the unit value for this product is $1.60. You asked us whether the product can be regarded as a candle holder because this specific item will be marketed as a candle holder. However, classification is based on principal use, not actual use. Principal use is determined based on the greatest single use in the United States for the class or kind of merchandise under consideration. Class or kind is determined based on the form of the imported article. The form of this article is that of a general purpose plate, not a candle holder. The form of this item indicates principal use as a general purpose glass article for indoor decoration and similar purposes, not a candle holder. The applicable subheading for the decorative glass article 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 rate of duty will remain the same in year 2003. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division