The tariff classification of decorative glass articles from India

N084615 December 11, 2009 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Joel McClure Restoration Hardware15 Koch Road Suite J Corte Madera, California 94925 RE: The tariff classification of decorative glass articles from India Dear Mr. McClure: In your letter dated November 9, 2009, you requested a tariff classification ruling regarding decorative glass articles referred to as “Amalfi lanterns.” The styles of this merchandise include Mini, 3103-0062; Small, 3103-0108; Medium, 3103-0273; Large, 3103-0275 and Extra-Large, 3103-0277. Samples were submitted with your ruling request. The largest sample was broken in transit. The others will be returned to you in accordance with your request. Each of these products has the form of a glass box with a metal frame. Each has a handle which would allow the item to be hung from a projection. According to the information submitted with your ruling request, the sizes of these articles are as follows: 6.5 inches high, 10.75 inches high, 15.25 inches high, 19.75 inches high and 24.5 inches high. In addition, the submitted information indicates that the unit value of each of these products is over five dollars. In your letter you state your opinion that these articles should be regarded as candle holders and should be classified as non-electrical lamps or lighting fittings in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). However, these products are general purpose decorative glass articles capable of holding a wide variety of items. They do not have clear design features for stabilizing burning candles. In addition, according to the information submitted with your ruling request, these articles failed testing requirements for use as candle accessories according to ASTM standards F2417 and F2601. Therefore, the provision for non-electrical lamps and lighting fittings in heading 9405 is not applicable to the “Amalfi” products. The applicable subheading for the “Amalfi lanterns” will be 7013.99.9000, 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 five dollars each. The rate of duty will be 7.2 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/. In your letter you inquired about the applicability of the Generalized System of Preferences (GSP) to this merchandise. Subheading 7013.99.9000 is not one of the HTSUS provisions subject to the GSP. Therefore, the GSP does not apply to these products.  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