The tariff classification of three decorative glass articles and one glass candleholder from China

NY L89125 December 27, 2005 CLA-2-70:RR:NC:1:126 L89125 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000, 9405.50.4000 Mr. Douglas Saker L.E. Coppersmith, Inc. 525 S. Douglas Street #100 El Segundo, CA 90245 RE: The tariff classification of three decorative glass articles and one glass candleholder from China Dear Mr. Saker: In your letter dated November 17, 2005, on behalf of your client, Fringe Studio LLC, you requested a tariff classification ruling. Four representative samples were submitted and will be returned to you as requested. Item number 554008 - “Holland” is a cylindrical-shaped decorative glass article. The outer surface of the glass is painted with blue and white flowers. The measurements are approximately six inches in height by three inches in diameter at the top opening. Item number 555005 - “Shanghai” is a cylindrical-shaped decorative glass article. The outer surface of the glass is painted with an oriental scene. The measurements are approximately five and one-half inches in height by four inches in diameter at the top opening. You stated in your letter that the unit value of each item is over thirty cents but not over three dollars each. In your letter you suggested that these items should be regarded as candleholders. However, these types of articles are not regarded as candleholders because each item has the form of a general-purpose article that is not specifically dedicated to the function of a candleholder. A candle is only one of the numerous items which these products are capable of holding. The applicable subheading for the two decorative glass articles - item numbers 554008 and 555005 - 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 glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. Item number 550005 - “Iris” consists of a decorative heart-shaped glass pane and a small pedestal metal holder. The glass pane is decorated with a floral motif and measures approximately seven in length by six and one-quarter inches at its broadest point. The glass pane is designed to be inserted into the metal holder. The back of the metal holder can accommodate a tealight candle. You indicated in your letter that the unit value of this item is over three dollars but not over five dollars. You suggested in your letter that item number 550005 should be regarded as a candleholder. However, the item is a general-purpose decorative glass article. Although this product can accommodate a candle, the illumination of a lit candle only serves to enhance the decorative glass article. The applicable subheading for the decorative glass article - item number 550005 - will be 7013.99.8000, 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 three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem. Item number 412004 - “Sunflower” is decorative square-shaped glass candleholder with a sunflower motif. The measurements are four and three-quarter inches in height by three inches square at the top opening tapering down to two inches square at the base. The applicable subheading for the glass candleholder - item number 412004 - will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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