The tariff classification of a glass vase from China

N059808 May 28, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Sidestra Elvi Liss Global, Inc.7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a glass vase from China Dear Ms. Elvi: In your letter dated April 23, 2009, you requested a tariff classification ruling regarding a vase-like glass article (Liss Item # 9006071, Mfg. Item # FYH319) from China. A sample of a similar article was submitted with your ruling request. The sample will be returned to you in accordance with your request. You indicated in a telephone conversation with this office that the submitted sample has the same measurements and shape as Item # 9006071, the article which is the subject of your ruling request. However, Item # 9006071 will be decorated with a poinsettia design. The depth of the glass article is approximately 5.5 inches; the size of the opening is approximately 4.75 inches. The product has a curved hourglass-like shape – i.e., wider on the top and bottom than it is in the center. Although you described the product as “a candle holder,” its form indicates that it is a general purpose household glass article capable of holding a wide variety of items. We do not regard this article as a candle holder. You stated that the value of Item # 9006071 is over thirty cents but not over three dollars. The poinsettia design which appears on the article is a festive motif. Nevertheless, since this vase-like product is utilitarian, it is not regarded as a festive article of heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). Utilitarian articles are excluded from classification as festive under Heading 9505, per Note 1(v) to Chapter 95 and the Explanatory Notes to Chapter 95, which exclude “articles that contain a festive design, decoration, emblem or motif and have a utilitarian function…” In your letter you suggested classification under subheading 9817.95.05, HTSUS. However, in order to qualify for classification in that subheading, a utilitarian article must be “…in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” While the product is three-dimensional, its festive motif (the poinsettia design decorating the body of the article) is not. Therefore, subheading 9817.95.05 is not applicable. The applicable subheading for the household glass article, Item # 9006071, 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