The tariff classification of a decorative/toilet article of glass and a glass candle holder from China

N068440 August 10, 2009 CLA-2-70:OT:RR:NC:4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 9405.50.4000 Ms. Tonya Linser International Brokerage Services P.O. Box 20887 Atlanta, GA 30320 RE: The tariff classification of a decorative/toilet article of glass and a glass candle holder from China Dear Ms. Linser: In your letter dated July 7, 2009, on behalf of BMC Manufacturing, you requested a tariff classification ruling regarding an empty glass diffuser bottle (RMGL973G) and an empty glass candle holder (RMCN0344). Samples were submitted with your ruling request. The samples will be returned to you in accordance with your request. The diffuser bottle is a pear shaped glass article. This vessel is approximately 5.5 inches tall. It has a base that is approximately 1.5 inches wide and measures approximately three inches in width at its widest point. It has the form of a toilet/decorative household article of glass.  When sold in the United States, this item will be marketed with fragrance oil and reed sticks. However, in your letter you indicated that your inquiry concerns the importation of the empty glass diffuser bottle alone. You advised our office that the unit value of the diffuser bottle is over thirty cents but not over three dollars. The candle holder is a glass article approximately 2.75 inches in height with an opening measuring approximately 2.5 inches. You advised our office that the candle holder will be imported empty, filled with wax by the importer in the United States and then marketed to the importer’s customers. The applicable subheading for the glass diffuser bottle will be 7013.99.5000, 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…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 glass candle holder will be 9405.50.4000, HTSUS, which provides for lamps and lighting fittings…: non-electrical lamps and lighting fittings: other: other. The rate of duty will be six 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