The tariff classification of a decorative glass article from China

NY R00511 July 20, 2004 CLA-2-70:RR:NC1:126:R00511 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy Crago Atico International, USA 501 South Andrews Avenue Ft. Lauderale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago: In your letter dated July 2, 2004 you requested a tariff classification ruling regarding a decorative glass article (item number C29I1848). Photographs of the item were submitted with your ruling request. The product is a decorative glass article with a flower pattern and a rectangular shape. You stated that the size of the item is approximately 2.75 inches by four inches. A tea light candle holder is located in back of the decorative article. You stated that the value of the article is over thirty cents but not over three dollars. In your letter you asked if this product could be regarded as a candle holder and classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS) under the provision for non-electrical lamps and lighting fittings: other: other. You also asked whether it should be classified in subheading 7013.99.5000, HTS, under the provision for glassware of a kind used for…indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The decorative glass article, not the tea light candleholder, imparts the essential character of this article. The candleholder is ancillary and merely serves to illuminate the decorative article. Therefore, this product is not regarded as a candleholder and cannot be classified in subheading 9405.50.4000, HTS. The applicable subheading for the decorative glass article with tea light candle holder will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): 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. 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