The tariff classification of two decorative glass articles from India and China and a glass candleholder from Canada

N198827 January 30, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000; 7013.99.5000; 9405.50.4000 Ms. Shaketha Miles Pier 1 Imports 100 Pier 1 Place Fort Worth, Texas 76102 RE: The tariff classification of two decorative glass articles from India and China and a glass candleholder from Canada Dear Ms. Miles: In your letter, dated December 27, 2011, you requested a tariff classification ruling regarding three glass articles. Samples were submitted with your ruling request. In accordance with your request, we will return two of the three submitted samples. However, one of these samples (VIN# CCN19532C) was broken in transit. VIN# CCN19532C (manufactured in India) - described as “Mosaic Glass 6.5 inch Pillar Holder” – is a vase-like glass article with a multicolor mosaic design, measuring five inches in width and 6.5 inches in height. VIN# 6K419 (manufactured in China) – described as “Glass Tealight Holder”- is a decorative glass article with a red color, measuring 3.43 inches in width and 3.94 inches in height. The article includes a chrome lining. You advised our office that the unit value of VIN # CCN19532C is over three dollars but not over five dollars and that the unit value of VIN # 6K419 is over thirty cents but not over three dollars. You advised us that VIN# CCN19532C and VIN # 6K419 are not colored prior to solidification. In your letter you state your opinion that VIN # CCN19532C and VIN # 6K419 should be regarded as candleholders and classified as lamps or lighting fittings in heading 9405. However, VIN # CCN19532C has the form of a general purpose glass vase, not a candleholder. It can be used to hold a wide variety of household items. In addition, the heavy coloring of this article restricts the dissemination of light. Furthermore, VIN # CCN19532C is not fitted to hold a candle. The chrome lining in item VIN # 6K419 precludes this article from disseminating light. Therefore, VIN # CCN19532C and VIN # 6K419 are not classifiable as lamps or lighting fittings in heading 9405. The applicable subheading for Mosaic Glass 6.5 inch Pillar Holder, VIN # CCN19532C, will be 7013.99.8000, 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. The applicable subheading for Glass Tealight Holder, VIN# 6K419, 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. VIN Number HC10DY03 (manufactured in Canada) is described as a tea light candle holder.  It is constructed of plastic molding that is hollow and in the form of a pumpkin measuring approximately 4½ inches in diameter at its widest point by 3¼ inches high.  There is a circular opening in the top of pumpkin specifically designed for a candle.  It is stated that this candle holder is tested according to ASTM standards and will be marketed and sold in the candle holder department.  The Pumpkin Candleholder has a flat base for placement on virtually any flat surface. The applicable subheading for the Pumpkin Candleholder, VIN Number HC10DY03, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.”  The general rate of duty will be 6 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, Thomas J. Russo Director, National Commodity Specialist Division