The tariff classification of a decorative glass article from China

NY L87529 October 4, 2005 CLA-2-70:RR:NC:1:126 L87529 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative glass article from China Dear Mr. Stinson: In your letter dated September 7, 2005, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample, designated in your letter as “SB Fish and Shell Tea- Light Candleholder” - Liss item #942867, is a decorative stained glass article in the shape of a fish. The article measures approximately four inches in height. A one and one-half inch round glass holder, which is designed to accommodate a tealight candle, is attached to the back of the article. You indicated in your letter that this item is over $0.30 but not over $3.00 each. In your letter you suggest that this product should be classified under 9405.50.4000, Harmonized Tariff Schedule of the United Sates (HTS), which provides for other non-electrical lamps and lighting fittings, other. Although the glass holder in back of the product can accommodate a candle, a lit candle will simply serve to illuminate the decorative glass article. The essential character of the product is imparted by the decorative glass article. 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 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