The tariff classification of a decorative glass article from China

NY L85137 June 8, 2005 CLA-2-70:RR:NC:1:126 L85137 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative glass article from China Dear Ms. Harmon: In your letter dated May 19, 2005, you requested a tariff classification ruling. A representative sample of the item you wish to import was submitted with your ruling request. The sample is being returned to you. The submitted sample, designated in your letter as “Hand-Painted Glass Tealite Holder” - item number 299962, is a decorative hand-painted glass article with a maple leaf design in a square shape. The article is framed in silver metal and measures approximately 4 inches by 4 inches. A 1-½ inch metal holder, which can accommodate a tealight candle, is attached to the back of the glass article. You indicated in your letter that the item will be imported in four assorted styles: Sunflower, Pumpkin, Oak Leave, and Maple Leave. The item will be imported without the candle. You stated that the value of the article is over thirty cents but not over three dollars. The decorative glass article, not the tealight candleholder, imparts the essential character of this article. The candleholder is ancillary and merely serves to illuminate the decorative article. 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 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