The tariff classification of a decorative glass article from Mexico

NY E88918 December 15, 1999 CLA-2-70:RR:NC:2:226 E88918 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Robert L. Morris, Jr. Daniel B. Hastings, Inc. P.O. Box 673 Laredo, TX 78042-0673 RE: The tariff classification of a decorative glass article from Mexico Dear Mr. Morris: In your letter dated November 17, 1999, on behalf of your client, Waterford Wedgwood USA, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is described as “Verdigris Hurricane Lamp,” consists of a large bell-shaped glass vase, an aluminum pedestal stand/base, and a pillar candle. The glass vessel measures approximately nine inches in height and seven inches in diameter at the opening. It is closed on the bottom and has a one-inch protrusion which enables the item to be placed on the stand/base. The stand/base measures approximately five and one-quarter inches high with a diameter of six inches at the bottom, three and one-half inches in the middle, and five inches at the top. The candle, which is also produced in Mexico, measures approximately six inches in height and three and one-quarter inches in diameter. According to the information which you submitted, the glass vessel, metal stand/base and pillar candle will be packed together for retail sale in their imported condition. The glass vessel and metal stand/base form a composite good. The glass vessel represents the essential character of this item. The metal stand/base is ancillary and merely serves to support the glass. You indicated in your letter that the unit value of the glass vessel with metal base is $22.11. Based on its large size, the product appears to be a general-purpose decorative item that can be used to hold flowers, potpourri and numerous other household items. Although this item may function as a candleholder, the large bell-shaped vessel is not specifically dedicated to the function of a candleholder. A candle is only one of the numerous items which this product is capable of holding. Therefore, this item should be classified as a general-purpose glass article in heading 7013, not as a candleholder in heading 9405. The applicable subheading for the decorative glass vessel will be 7013.99.9000, 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 $5 each. The rate of duty will be 7.2 percent ad valorem. The rate will remain unchanged in year 2000. 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division