The tariff classification of glass votive candleholders with candles and decorative glass bifold stands from China

NY A84972 July 3, 1996 CLA-2-70:RR:NC:GI:226 A84972 CATEGORY: Classification TARIFF NO.: 7013.99.3500, 7013.99.5000 Ms. Karen Quintana New Wave Transport (U.S.A.), Inc. 2417 E. Carson Street Long Beach, CA 90810 RE: The tariff classification of glass votive candleholders with candles and decorative glass bifold stands from China Dear Ms. Quintana: In your letter dated June 13, 1996, on behalf of your client, Autom Company, you requested a tariff classification ruling regarding two items: glass votive candleholders with candles (item #89013) and decorative glass bifold stands (items #19701 and #19702). The glass votive candleholders are pictured in a catalogue and portray nine devotional scenes such as Nativity Angels, Three Wise Men, Jesus, etc. They are triangular in shape and measure 3 1/4 inches in height. Votive candles are included with the candleholders. The essential character of this item is imparted by the glass candleholder. The glass candleholder is the central piece and the focus of the set. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives, and various wax-filled containers are subject to the Antidumping Duty order on petroleum wax candles from China. Since Antidumping duties will be assessed on the candles that accompany this merchandise, the value of the candles should be broken out on the invoice at the time of entry. The applicable subheading for the glass votive candleholders with candles will be 7013.99.3500, 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 glassware: other: other: votive candleholders. The rate of duty will be 6.6 percent ad valorem. Decorative glass bifold stands are also pictured in the catalogue depicting various religious scenes and expressions. They are available in four assorted styles and measure 7 1/4 x 4 1/4 inches. The unit value for each item will be $1.95. The applicable subheading for the glass bifold stands will be 7013.99.5000, HTS, 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 $0.30 but not over $3 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 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division