The tariff classification of a decorative glass article from China

NY K88096 August 12, 2004 CLA-2-70:RR:NC1:126:K88096 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of a decorative glass article from China Dear Ms. Thomas: In your letter dated July 19, 2004 you requested a tariff classification ruling regarding item W72M0848, a decorative glass article from China. A sample was submitted with your ruling request. The product is a vase-like article made of mosaic glass. You indicated that the value of this article is over thirty cents but not over three dollars. You asked whether the product should be regarded as a candleholder and classified as non-electrical lamps and lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS) or regarded as a general purpose decorative glass article and classified as decorative glassware in subheading 7013.99.5000, HTS. This product is a general purpose decorative glass article capable of holding any material. A candle is only one of many items – e.g., potpourri, miscellaneous household items, flowers, etc. - that could be held in this decorative glass article. Based on its form, this type of article is not principally used as a candleholder and does not belong to the class or kind of merchandise regarded as candleholders. Therefore, the product cannot be classified in subheading 9405.50.40, HTS. The applicable subheading for the decorative glass article 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 than that of heading 7010 or 7018): 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. 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