The tariff classification of glass articles from China

NY L89726 February 3, 2006 CLA-2-70:RR:NC1:126: L89726 CATEGORY: Classification TARIFF NO.: 7013.29.1000; 7013.99.5000 Ms. M. Susan Lyons-Tovar Pier 1 Imports 100 Pier 1 Place Level 16 Fort Worth, Texas 76161-0020 RE: The tariff classification of glass articles from China Dear Ms. Lyons-Tovar: In your letter, dated January 5, 2005, you requested a tariff classification ruling regarding four glass articles. Samples of the articles were submitted with your ruling request. In accordance with your request, the samples will be returned to you. The smallest product has the appearance of an ordinary drinking glass. Its height is approximately 6.25 inches. Although you stated that this product will be used to hold a candle, the form of the smallest article is that of an ordinary drinking glass, not a candle holder. Therefore, it will be classified as a drinking glass. You stated that the value of this article is not over thirty cents. The applicable subheading for the drinking glass will be 7013.29.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…drinking glasses…other: other: valued not over thirty cents each. The rate of duty will be 28.5 percent ad valorem. The three larger articles have the appearance of giant or oversized drinking glasses that are designed as decorative articles, not as functional drinking glasses. They are much taller than ordinary drinking glasses. Each of the three larger articles has a very long stem. Based on their size, it is very unlikely that the three larger articles will be used as drinking glasses; therefore, they cannot be regarded as drinking glasses. Rather, they are general-purpose decorative glass articles. The heights of these larger articles are approximately fourteen inches, twelve inches and ten inches. The depth of the bowl portion of each of these items is approximately 5.5 inches. Although you stated that these products will be used to hold candles, they do not have the form of candle holders. Rather, the form of the three larger articles is that of general-purpose household glassware capable of holding a wide variety of items. Therefore, these articles will be classified as glassware for toilet, office, indoor decoration and similar purposes. You indicated that each of the three larger articles is valued over thirty cents but not over three dollars. The applicable subheading for the three larger glass articles will be 7013.99.5000, HTSUS, 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. 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