The tariff classification of a decorative glass article from China

N238949 March 22, 2013 CLA-2-:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Ms. Robbins: In your letter, dated February 6, 2013, you requested a tariff classification ruling regarding a decorative glass article in the shape of an owl, item number A029IA05241. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. Your letter indicates that the product measures 3.14 inches in length by 2.75 inches in width by 3.93 inches in height. The glass appears to incorporate a silvery frosting-like effect. In your letter you stated that the unit value of this article will be over thirty cents but not over three dollars. Although your letter describes the product as a “candle holder,” this item has the design of a decorative glass article, rather than a lamp or lighting fitting. It does not have a flat surface to support or stabilize a candle. The silvery frosting-like effect in the glass blocks the transmission of light from the article. The product would provide negligible light to the surrounding area. Any candle placed in the item would serve primarily to enhance the decorative effect of the glass owl. The applicable subheading for item number A029IA05241will be 7013.99.5000, 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 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 at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division