The tariff classification of a decorative glass article from China

NY L82781 March 22, 2005 CLA-2-70:RR:NC:1:126 L82781 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, Florida 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago: In your letter dated February 24, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The submitted sample, designated in your letter as item number W072MA00921 – “Glass Candle Holder”, is a decorative glass block with a carved impression of a snowflake. The glass block measures approximately 5.25 inches in height by 4 inches in width by 3.5 inches in depth. The back of the item is designed to accommodate a 1 ½ inch tealight candleholder. You stated in your letter that the article will be imported without the candle. You suggested in your letter that 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). However, the item is a general-purpose decorative glass article classifiable in heading 7013, not a candleholder. Although this product can accommodate a candle, the illumination of a lit candle only serves to enhance the decorative glass article. Therefore, subheading 9405.50.40, HTS, is not applicable. You indicated in your letter that the unit value of this item is over $0.30 but not over $3.00. 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 glassware: other: other: other: valued over $0.30 but not over $3.00 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