The tariff classification of decorative glass articles from China

N134835 December 28, 2010 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Anne Gensemer Ross Stores, Inc. 1000 Retail Drive Fort Mill, SC 29715 RE: The tariff classification of decorative glass articles from China Dear Ms. Gensemer: In your letter dated November 17, 2010, you requested a ruling regarding the classification of two decorative glass articles – styles 160230 and 222130. Samples of these articles were submitted with your ruling request. In accordance with your request, these samples will be returned to you. Style 160230 is a vase-like glass article measuring 11.75 inches in height. The diameter of the opening measures 4.75 inches. Style 222130 is a vase-like glass article measuring 11.75 inches in height. The diameter of the opening measures 4.625 inches. You stated that the value of each of these products is over thirty cents but not over three dollars. In your letter you indicated that these articles can be used to hold candles. You stated your opinion that they should be regarded as candle holders and classified as non-electrical lamps and lighting fittings in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, styles 160230 and 222130 are not lamps or lighting fittings. Neither of these articles has the form of a candle holder. Neither article has any design features to stabilize or support a burning candle. Rather, each of these products has a vase-like form typical of a general purpose household/decorative article of glass. Each product has a form which indicates that it is capable of holding a wide variety of items. Therefore, styles 160230 and 222130 are not regarded as candle holders and are not classifiable as lamps or lighting fittings in subheading 9405.50.4000, HTSUS, The applicable subheading for the household glass articles - styles 160230 and 222130 - 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