F83700 F8 Ruling Active

The tariff classification of a decorative glass article from China

Issued March 16, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The subject merchandise (item M529W217) is a set that consists of a glass bowl, six small glass holders and six tealight or votive candles. The bowl measures approximately four inches in height and twelve inches in diameter. Each glass holder measures approximately one and one-half inches in height and two inches in diameter. The bottom of each glass holder has a pointed construction, thus making it unable to stand on its own. According to the information which you submitted, the glass bowl with the glass holders and candles will be packed together for retail sale in their imported condition. The glass bowl represents the essential character of this set. You indicated that the unit value of the glass bowl is $2.08.

CBP rationale

The applicable subheading for the decorative glass bowl with glass holders and candles 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.

Full text

NY F83700 March 16, 2000 CLA-2-70:RR:NC:2:226 F83700 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Khem Lall Federated Merchandising Group 1440 Broadway New York, NY 10001 RE: The tariff classification of a decorative glass article from China Dear Ms. Lall: In your letter dated February 29, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject merchandise (item M529W217) is a set that consists of a glass bowl, six small glass holders and six tealight or votive candles. The bowl measures approximately four inches in height and twelve inches in diameter. Each glass holder measures approximately one and one-half inches in height and two inches in diameter. The bottom of each glass holder has a pointed construction, thus making it unable to stand on its own. According to the information which you submitted, the glass bowl with the glass holders and candles will be packed together for retail sale in their imported condition. The glass bowl represents the essential character of this set. You indicated that the unit value of the glass bowl is $2.08. The applicable subheading for the decorative glass bowl with glass holders and candles 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: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candles are within the scope of this antidumping duty order. 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

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