The tariff classification of a decorative glass article from India

NY G85001 December 21, 2000 CLA-2-70:RR:NC:2:226 G85001 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Peter J. Fitch Fitch, King and Caffentzis 116 John Street New York, NY 10038 RE: The tariff classification of a decorative glass article from India Dear Mr. Fitch: In your letter dated December 5, 2000, on behalf of your client, The Pomeroy Collection, Ltd., you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The submitted sample is a large glass vessel that measures approximately eight inches in height and five and one-half inches in diameter at the opening, and seven inches in diameter at the base. A removable gold-colored swing-like metal frame, which serves as a candleholder, is suspended inside the glass vessel. A scented candle measuring two and one-half inches in height and three inches in diameter sits on the metal candleholder. You indicated in your letter that the glass vessel, the hanging metal frame and candle will be imported from India. You stated in a telephone conversation that the glass vessel with hanging metal frame and the candle will be packaged together for retail sale in their imported condition. In your presentation you suggest that the glass vessel with hanging metal frame 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 it has the form of a general-purpose decorative glass article. A candle is only one of the many items that this type of product is capable of holding; for example, your enclosed picture shows the item holding potpourri. The essential character of the glass vessel with metal hanging frame and candle is represented by the glass vessel. You indicated that the unit value of the glass vessel will be $1.50. The applicable subheading for the glass article with hanging metal frame and candle 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. The rate of duty will remain unchanged in 2001. 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