The tariff classification of a non-electric lantern and a glass plate from China

NY I89808 January 22, 2003 CLA-2-70:RR:NC:2:226 I89808 CATEGORY: Classification TARIFF NO.: 9405.50.4000, 7013.39.2000 Ms. Kathy Seamands Global Village Glass Studios 600 NW 40th Street Seattle, WA 98107 RE: The tariff classification of a non-electric lantern and a glass plate from China Dear Ms. Seamands: In your letter dated January 2, 2003, you requested a tariff classification ruling. Two representative samples and a marketing brochure were submitted with your ruling request. The first sample, which is identified as item #806 - “Dragonfly”, is a non-electrical lantern that is composed of a black metal frame and four decorative side glass panels. A metal tealight candleholder, possessing a removable tealight candle, is permanently attached to the interior base of the article. The four glass panels are attached to the metal frame by metal clips. It has a top round metal loop for hanging purposes. The item can also stand on its own via four small support legs. The measurements are approximately eight and one-half inches in height by four inches at the top opening. The applicable subheading for the non-electric lantern 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 #995 - “Fish”, is a purple glass plate in the shape of a fish. The item measures approximately twelve inches in length. You stated in your letter that this item will be used as a table/kitchen household article. The marketing brochure that was submitted with your ruling request features the glass plate with cheese and grapes. You indicated in your letter that the unit value of this item is $2.20. The applicable subheading for the glass plate will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other…other…valued not over $3 each. The rate of duty will be 23.2 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division