The tariff classification of a decorative glass article from India

N094121 March 4, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, Washington 99027 RE: The tariff classification of a decorative glass article from India Dear Mr. Whitson: In your letter dated February 10, 2010, you requested a tariff classification ruling regarding a decorative article in the form of a lantern. You stated that an item number has not yet been assigned to this article but provided a reference number - T322096. A photograph of the product was submitted with your ruling request. The lantern has the form of a glass box with a metal frame. It has a handle which would allow the item to be hung from a projection. In your letter you indicated that the measurements of the article are 18 cm by 19 cm by 47.5 cm. You stated that the lantern does not incorporate any features which would secure a candle. The product is not imported with candles or a lighting kit. The article does not have any clear design feature for stabilizing a burning candle. It is not a candle holder. Rather, this lantern is simply a general purpose decorative glass article capable of holding a wide variety of items. You indicated that the unit value of the lantern is over five dollars. The applicable subheading for the lantern (reference number T322096) - a glass decorative article with metal frame - will be 7013.99.9000, 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 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/. 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