The tariff classification of two decorative glass articles and two glass candleholders from India or China

N211076 April 24, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000; 9405.50.4000 Ms. Shakatha Miles Pier 1 Imports Trade Compliance 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of two decorative glass articles and two glass candleholders from India or China Dear Ms. Miles: In your letter dated March 23, 2012, you requested a tariff classification ruling. Four representative samples were submitted with your ruling request. These samples are being returned to you. The first sample, designated as “Mosaic Candlescape” - VIN# 002-G, is a large, decorative plate with a mosaic design and a scalloped edge/rim. The item is composed of an iron bottom and has an exterior top surface that is completely covered with painted glass chips that are bonded and cemented onto the article. There are three supports evenly distributed on the underside of the item. The plate measures approximately 14 inches in diameter and has a slight interior depression. You state that the country of origin is India. The essential character of this article is imparted by the decorative glass component. The second sample, designated as “Mosaic Candlescape Plate” - VIN# 11F013-0039, is a large, decorative glass plate with a mosaic design. The item is composed of a clear glass plate with painted red, green and yellow glass chips cemented onto the exterior surface of the article. The plate measures approximately 12 inches in diameter. In your letter you suggest that item VIN# 002-G 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 this article indicates that it is a general purpose household/decorative plate capable of holding a wide variety of items. Although the plate can serve as a resting place for a candle, it can support numerous other items as well. It is not clearly designed as a lamp or lighting fitting. You indicated in your letter that the unit value of item numbers VIN#002-G and VIN# 11F013-0039 is over five dollars each. The applicable subheading for the two glass plates “Mosaic Candlescape” - VIN# 002-G and “Mosaic Candlescape Plate” - VIN# 11F013-0039, 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. The third sample, designated as “Mercury Effect Flower Tealight Candleholder” -VIN# 611126, is a three-dimensional, glass candleholder in the shape of a flower that is painted light blue and silver with a faux crackle finish. The article consists of a four petal flower on top of a five petal flower on top of a six petal flower. The center of the four petal flower is designed to accommodate a tealight candle. The last sample, designated as “Glass Green Tree Tealight Candleholder” - VIN# 3701341, is a three-dimensional, glass candleholder in the shape of a tree. The item is designed to accommodate a tealight candle. The applicable subheading for the two tealight candleholders “Mercury Effect Flower Tealight Candleholder” - VIN# 611126 and “Glass Green Tree Tealight Candleholder” - VIN# 3701341, will be 9405.50.4000, HTSUS, which provides for “lamps and lighting fittings…: non-electrical lamps and lighting fittings: other: other. The 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