Classification of decorative glass articles

HQ 967238 August 5, 2004 CLA-2:RR:CR:GC 967238 AML CATEGORY: Classification TARIFF NO.: 7013.99.40; 7013.99.50 Mr. David S. Levy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP 399 Park Avenue 25th Floor New York, NY 10022-4877 RE: Classification of decorative glass articles Dear Mr. Levy: This is in response to your request of June 9, 2004, on behalf of Dandee International Ltd., to the National Commodity Specialist Division (“NCSD”), New York, for a binding ruling concerning “glass candleholders with metal stands” under the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). The request was forwarded to this office together with samples for reply. FACTS: The articles at issue are decorative glass articles (including a snowman, a snowflake and spirals) with attached candleholders placed behind the decorative articles. In your submission, you describe the articles as follows: The items [item X390400MTAA; your reference 04-10442-5(3)I] are five glass candleholders with metal stands. The candleholders have open top diameters of 2 1/4 inches (the diameter narrows to about 1 1/4 inch at the base), and are 1 3/4 inches in height. The metal stands have colored glass and metal designs attached to their front ends (e.g., a snowman). The light from the candles is meant to illuminate the colored glass. You contend that “[i]t is well established that . . . the articles’ principal use at the time of importation is determinative.” You further contend that according to “Customs own standards” set forth in Headquarters Ruling Letter (“HQ”) 961234, dated July 30, 1998, the articles at issue “will clearly be principally used as candleholders.” You also contend that the articles are composite goods and therefore should be classified according to General Rule of Interpretation (“GRI”) 3(b), with the essential character of the article being imparted by the candleholder. You contend that the articles should be classified as candleholders under heading 9405, HTSUSA. ISSUE: Whether the articles are classifiable under subheading 7013.99, HTSUSA, which provides for other glassware for indoor decoration; or under heading 9405, HTSUSA, which provides for non-electric lamps and light fittings? LAW and ANALYSIS: HQ 956553, dated September 19, 1994 (copy enclosed), addresses Customs and Border Protection’s (“CBP”) position on the classification of illuminated figurines substantially similar to the ones under consideration. See also HQ 957907, dated November 8, 1995, in which a glass lighthouse with a lighting device was classified under subheading 7013.99, HTSUSA; New York Ruling Letter (“NY”) B85718, dated June 23, 1997, in which an angel figurine with a votive light was classified under subheading 3926.40.00, HTSUSA; HQ 962801, dated June 23, 2000, in which “votive or tealite candleholders all claimed to bear some form of Halloween motif” were classified under subheading 9505.90.60, HTSUSA; NY H80553, dated June 29, 2001, in which an agglomerated article with snow globe and opening for a tealite was classified under subheading 6810.99.00, HTSUSA; NY K86730, dated June 25, 2004, and NY K86731, dated June 28, 2004, in which decorative figurines illuminated by candles were classified under subheading 7013.99.50, HTSUSA. In all of these rulings, CBP considered and rejected the arguments you make regarding classification of the similar (if not identical in basic concept/appearance) articles: that the candle or illumination source imparts the essential character to the composite good. Accordingly, we incorporate the LAW AND ANALYSIS sections of those rulings in this decision, as they are dispositive of the issues you have raised. HOLDING: The decorative glass articles [item X390400MTAA; your reference 04-10442-5(3)I] are classified under subheading 7013.99.40 or 7013.99.50, HTSUSA, which provide for, inter alia, other glassware for indoor decoration. The 2004 general column 1 duty rate and 8-digit classification are dependent upon the unit value of the articles upon importation. Sincerely,  Myles B. Harmon, Director Commercial Rulings Division