The tariff classification of a decorative glass article from China

N241995 May 29, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Colleen O’Shea-Moran Darice, Inc. 13000 Darice Parkway Strongville, Ohio 44149 RE: The tariff classification of a decorative glass article from China Dear Ms. O’Shea-Moran: In your letter dated May 14, 2013, on behalf of Lamrite West, you requested a tariff classification ruling regarding item A-1098. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The product is a decorative glass article with a vase-like form. The edge of the opening of the vase has an ornate crimped form. You stated that the unit value of this article is over thirty cents but not over three dollars. Although your letter describes the item as a “crimped ivy glass candle holder,” the article has the form of a vase, not a candle holder. The form of the vase is recognized as a general purpose decorative article. In your letter you suggested that this product should be classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS) under the provision for non-electrical lamps and lighting fittings. However, the vase-like form of this article precludes its classification as a lamp or lighting fitting. Although a vase-like product could be used to hold a candle, an item with the form of a vase cannot be regarded as an article designed as a candle holder. A vase is inherently a decorative article capable of holding a variety of items. It cannot be regarded as a lamp or lighting fitting. Therefore, subheading 9405.50.40 is not applicable. The applicable subheading for item number A-1098 will 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 Bunin at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division