The tariff classification of a decorative glass article from China

N159142 May 6, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Colleen O’Shea-Moran Darice 13000 Darice Parkway Park 82 Strongville, Ohio 44149 RE: The tariff classification of a decorative glass article from China Dear Ms. O’Shea-Moran: In your letter, dated April 1, 2011, you requested a tariff classification ruling regarding a product described as “Crimped Ivory Glass Candleholder” – item 1790554. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The article is a crimped glass bowl. The diameter of the opening measures approximately five inches. You indicated that the unit value of item number 1790554 is over three dollars but not over five dollars. In your letter you suggested that item 1790554 should be classified as a lamp or lighting fitting in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the form of the article - a bowl - is regarded as a general purpose household/decorative article. Although you describe item 1790554 as a candleholder and state that it is fitted to hold a candle, the form of this article indicates that it is a general purpose household/decorative product capable of holding a wide variety of items. Although this bowl can hold a candle, it can hold numerous other items as well. It is not clearly designed as a lamp or lighting fitting. Therefore, the product is classifiable as glassware in subheading 7013.99, not as a lamp or lighting fitting in subheading 9405.50, HTSUS. The applicable subheading for item 1790554 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