The tariff classification of a household glass article and a candle from China

N008661 April 13, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.8000 Mr. Nicholas D’Andrea Delmar International NY, Inc. 147-55 175th Street Jamaica, New York 11434 RE: The tariff classification of a household glass article and a candle from China Dear Mr. D’Andrea: In your letter dated March 16, 2007, you requested a tariff classification ruling, on behalf of The Royal China and Porcelain Co., regarding a glass household/ decorative article plus a candle (item # 33CTR480). A sample was submitted with your ruling request. In accordance with your request the sample will be returned to you. The glass article is a vase-like product capable of holding a wide variety of items in the home – e.g., flowers, potpourri, etc. It has a height of approximately 9.5 inches and a depth of approximately nine inches. It is decorated with a Christmas tree pattern. The diameter of the opening is approximately five inches. A loose pillar candle is included with the glass article. The candle is five inches high. You stated that the glass article and the candle will be imported packed together ready for retail sale. In your letter you stated your opinion that the article should be regarded as a candle holder and classified under the provision for non-electrical lamps and lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTSUS). However, the size and shape of this vase-like product indicates that it is a general-purpose article capable of holding a wide variety of items. Its form does not indicate that it is principally used as a candle holder. It is not fitted to hold a candle. Therefore, subheading 9405.50.40, HTSUS, is not applicable. You inquired regarding the classification of item # 33CTR480 when the glass article is imported with the candle and when the glass article is imported without the candle. When the glass article and the candle are imported packed together ready for retail sale, the essential character of the merchandise is imparted by the glass article. The classification of the merchandise will be the same whether the glass article and candle are imported together or the glass article is imported by itself.       The applicable subheading for the household glass article and the candle (or the glass article imported by itself) when the glass article is valued over thirty cents but not over three dollars 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 not over three dollars each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the household glass article and the candle (or the glass article imported by itself) when the glass article is valued over three dollars but not over five dollars will be 7013.99.8000, 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 three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 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/. The candle in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact the Department of Commerce at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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