The tariff classification of a glass tray with candles from China

NY L85232 June 16, 2005 CLA-2-70:RR:NC1:126: L85232 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Helen Sugar BCB Internationl 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of a glass tray with candles from China Dear Ms. Sugar: In your letter, dated May 18, 2005, on behalf of Veritime, you requested a tariff classification ruling regarding a glass tray with three candles. A sample was submitted with your ruling request. The diameter of the glass tray is approximately 6.5 inches by four inches. The tray sits on small round glass feet. It is approximately one half inch in height. Three cube shaped wax candles rest on the tray. The tray and candles are packed together for retail sale in a PVC box. A blue ribbon is tied around the box. In your letter you stated that the value of the glass tray is over thirty cents but not over three dollars. Although you referred to the product as a “candleholder,” in fact, the tray is a general purpose decorative stand that can be used to hold anything. The tray is not regarded as a candleholder. The glass tray imparts the essential character to the set consisting of the tray and candles. The applicable subheading for the glass tray and wax candles will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind use for table, kitchen, toilet, office, indoor decoration or similar purposes…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. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact the Commerce Department at 14th St. and Constitution Avenue, NW, Washington, DC 20230, phone (202) 482-0162. 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