The tariff classification of decorative glass articles from China

N174045 July 25, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Mr. Derick Dai CYS Excel, Inc. 15600 Salt Lake Avenue City of Industry, CA 91745 RE: The tariff classification of decorative glass articles from China Dear Mr. Dai: In your letter, dated June 13, 2011, you requested a tariff classification ruling regarding three decorative glass articles – item numbers GCH316, GCH317 and GCH318 – described as “Hurricane Candle Holders.” Samples were submitted with your ruling request. Each article is an open, vase-like glass article. Item GCH316 measures approximately ten inches in height, approximately ten inches in depth and approximately six inches in diameter at the opening. Item GCH317 measures approximately twelve inches in height, approximately twelve inches in depth and approximately seven inches in diameter at the opening. Item GCH318 measures approximately sixteen inches in height, approximately sixteen inches in depth and approximately 7.5 inches in diameter at the opening. Although you describe item numbers GCH316, GCH317 and GCH318 as candle holders, the size and vase- like form of these glass articles indicate that they are general purpose household/decorative products capable of holding a wide variety of items. You advised our office that the unit value of each of these articles is over three dollars but not over five dollars. The applicable subheading for item numbers GCH316, GCH317 and GCH318 will be 7013.99.8000, 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 three dollars but not over five dollars each. The rate of duty will be 11.3 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