CBP Ruling E86440 — The tariff classification of glass articles from China.

Tariff classification

Headings: 9405, 9505

Product description

You have submitted three samples of glass articles. Item #1515 is a hollow glass silver-lined, tree ornament that resembles a reindeer holding a gold star. This article is made of mouth blown glass and it is hand painted. It has a string attached to the top for the purpose of hanging the ornament on a Christmas tree. Item #140 is a set of 4 glass stir sticks. These multi-colored stir sticks are made of lampworked glass. They are formed using small hand tools. Each of the stir sticks have various designs such as a Santa’s head, a decorated Christmas tree, a snowman and a gingerbread boy. These designs are not 3 dimensional representation of Christmas motifs. They are flat Designs and would not be classified as festive articles in chapter 95. Item #265 is a solid glass candle holder that resembles a snowman. It is made by using molten glass out of a furnace. The snowman figure is wearing a red scarf with a black hat. The top of the hat serves as a candle holder. The candle holder is considered to be a functional item. There is nothing about this snowman which dedicates it for use as a Christmas festive article. Classification of item #140, the glass stir sticks will be under a separate ruling number. It will be answered by Jacob Bunin. NIS Jacob Bunin has retained the sample. Two samples returned as you requested.

CBP rationale

a gold star. This article is made of mouth blown glass and it is hand painted. It has a string attached to the top for the purpose of hanging the ornament on a Christmas tree. Item #140 is a set of 4 glass stir sticks. These multi-colored stir sticks are made of lampworked glass. They are formed using small hand tools. Each of the stir sticks have various designs such as a Santa’s head, a decorated Christmas tree, a snowman and a gingerbread boy. These designs are not 3 dimensional representation of Christmas motifs. They are flat Designs and would not be classified as festive articles in chapter 95. Item #265 is a solid glass candle holder that resembles a snowman. It is made by using molten glass out of a furnace. The snowman figure is wearing a red scarf with a black hat. The top of the hat serves as a candle holder. The candle holder is considered to be a functional item. There is nothing about this snowman which dedicates it for use as a Christmas festive article. Classification of item #140, the glass stir sticks will be under a separate ruling number. It will be answered by Jacob Bunin. NIS Jacob Bunin has retained the sample. Two samples returned as you requested. The applicable subheading for the glass snowman candle holder, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings…other: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the reindeer Christmas tree ornament will be 9505.10.1000, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. The rate of duty will be free.

Full text

NY E86440 September 24, 1999 CLA-2-95:RR:NC:SP:222 E86440 CATEGORY: Classification TARIFF NO.: 9505.10.1000; 9405.50.4000 Mr. Dale Leman Glass Eye Studio Co. 600 NW 40th Street Seattle, WA 98107 RE: The tariff classification of glass articles from China. Dear Mr. Leman: In your letter dated July 19, 1999, and received in this office on August 24, 1999 you requested a classification ruling. You have submitted three samples of glass articles. Item #1515 is a hollow glass silver-lined, tree ornament that resembles a reindeer holding a gold star. This article is made of mouth blown glass and it is hand painted. It has a string attached to the top for the purpose of hanging the ornament on a Christmas tree. Item #140 is a set of 4 glass stir sticks. These multi-colored stir sticks are made of lampworked glass. They are formed using small hand tools. Each of the stir sticks have various designs such as a Santa’s head, a decorated Christmas tree, a snowman and a gingerbread boy. These designs are not 3 dimensional representation of Christmas motifs. They are flat Designs and would not be classified as festive articles in chapter 95. Item #265 is a solid glass candle holder that resembles a snowman. It is made by using molten glass out of a furnace. The snowman figure is wearing a red scarf with a black hat. The top of the hat serves as a candle holder. The candle holder is considered to be a functional item. There is nothing about this snowman which dedicates it for use as a Christmas festive article. Classification of item #140, the glass stir sticks will be under a separate ruling number. It will be answered by Jacob Bunin. NIS Jacob Bunin has retained the sample. Two samples returned as you requested. The applicable subheading for the glass snowman candle holder, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings…other: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the reindeer Christmas tree ornament will be 9505.10.1000, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. The rate of duty will be free. 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 Specialists Jacob Bunin at 212-637-7074, Alice Masterson at 212-637-7090 or George Kalkines at 212-637-7073, regarding the candle holder. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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