The tariff classification of two decorative glass articles from China

N064544 July 7, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of two decorative glass articles from China Dear Ms. Oliver: In your letter dated June 8, 2009, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested. The submitted sample, item number FA433079, is a large cone-shaped, silver-plated glass article with a 3 ½ inch round pedestal glass base. The item has the appearance of a vase. In the information and photographs that were submitted with your ruling, when the vase is inverted, the round pedestal glass base is depicted as a holder/stand for a pillar candle. The measurements are approximately 11 inches in height by 4 ¼ inches at its widest diameter. You stated that the unit value of this article is over thirty cents but not over three dollars. Item number FA433080 is a larger version of item number FA433079. The measurements are approximately 13 inches in height by 4 ¾ inches at its widest diameter. You indicated in your letter that the unit value of this item is over three dollars but not over five dollars. In your letter you state your opinion that this article should be regarded as a candle holder, and you ask whether it can be classified under the provision for non-electrical lamps and lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTSUS). Although you described the product as "a glass pillar holder," the product has no design feature to safely support and stabilize a burning candle. Its vase-like form indicates that it is a general purpose household glass article capable of holding a wide variety of items. Therefore, it is regarded as a general purpose decorative glass article, not a lamp or lighting fitting in subheading 9405.50.40, HTSUS.     The applicable subheading for the decorative glass article (item number FA433079) 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. The applicable subheading for the decorative glass article (item number FA433080) 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 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/. 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