CBP Ruling G83367 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The subject article, which is identified as item #H349, is a cylindrical-shaped glass vessel that is enclosed within an iron wire structure that conforms to the shape of the vessel. An iron wire handle is included with the item. The glass vessel measures approximately eight and one-half inches in height and five inches in diameter at the mouth. You indicated that the unit value of this item is $1.86. In your presentation you suggest that this item should be regarded as a candleholder classifiable in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings. We do not regard this type of article as a candleholder because the item has the form of a general-purpose article. A candle is only one of the many items that this type of product is capable of holding.

CBP rationale

The applicable subheading for the glass article will be subheading 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Full text

NY G83367 October 30, 2000 CLA-2-70:RR:NC:2:226 G83367 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative glass article from China Dear Mr. Hoffacker: In your letter dated October 13, 2000, on behalf of your client, Consolidated Stores, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified as item #H349, is a cylindrical-shaped glass vessel that is enclosed within an iron wire structure that conforms to the shape of the vessel. An iron wire handle is included with the item. The glass vessel measures approximately eight and one-half inches in height and five inches in diameter at the mouth. You indicated that the unit value of this item is $1.86. In your presentation you suggest that this item should be regarded as a candleholder classifiable in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings. We do not regard this type of article as a candleholder because the item has the form of a general-purpose article. A candle is only one of the many items that this type of product is capable of holding. The applicable subheading for the glass article will be subheading 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: 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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