The tariff classification of a decorative glass article from China

N093817 March 5, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative glass article from China Dear Mr. Stinson: In your letter dated February 4, 2010, you requested a tariff classification ruling. A representative sample was submitted with your ruling. The sample was broken in transit and therefore cannot be returned to you. The product under consideration, designated in your letter as “HAR LEAF T-LITE HLD” – Liss Item # 9008547, is a decorative glass article in the shape of a large green leaf on a clear glass base. Two glass tealight holders are attached to the back of the article. The inside coating of each tealight holder is painted with a mirror finish. The item will be imported in four colors: brown, orange, red and green (sample submitted). The complete measurements are nine inches in height by five and one half inches in width. You indicate in your letter that the unit value of this item is over thirty cents but not over three dollars. In your letter, you state your opinion that this article should be regarded as a candle holder and should be classified as non-electrical lamps or lighting fittings in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). Although this product can accommodate two tealight candles (not included), the illumination of a lit candle would only serve to enhance the decorative appeal of the glass leaf. The essential character of this article is imparted by the glass leaf. Therefore, the provision for non-electrical lamps and lighting fittings in heading 9405 is not applicable. The applicable subheading for the decorative glass article (Liss Item # 9008547) 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