The tariff classification of two decorative glass articles with candles from China

NY B80892 January 16, 1997 CLA-2-70:RR:NC:2:226 B80892 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 3406.00.0000 Ms. Joyce A. Thompson Worldwide Express, Inc. 2000 North Loop Ste. 203, MS#23 Lester, PA 19113 RE: The tariff classification of two decorative glass articles with candles from China Dear Ms. Thompson: In your letter dated January 3, 1997, on behalf of your client, Albert E. Price, you requested a tariff classification ruling regarding two decorative glass articles with candles. The submitted sample, which you identify as item #5562, is a round multifaceted vase made of clear glass. This item measures five and one half inches in height with a diameter of approximately four inches at its broadest point. It tapers to form a one inch neck then flares into a ruffled opening that measures four inches in width. Item number #5563 is shaped the same but measures seven and one half inches in height. Both of these items will be imported with a votive candle. The applicable subheading for the decorative glass vases 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 glassware: other: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the votive candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 2.3 percent ad valorem. 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 Column 1 rate duties and 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. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division