The tariff classification of a decorative glass article from China

NY K83603 March 15, 2004 CLA-2-70:RR:NC:1:126 K83603 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a decorative glass article from China Dear Ms. Massey: In your letter dated February 10, 2004, you requested a tariff classification ruling regarding item #M633 – “Floating Candle Bowl” and item #V988 – “Hurricane Candle Holder”. Two representative samples were submitted, however, item #V988 was received in a broken condition. In a telephone conversation with this office, you stated that you will resubmit a ruling request letter on item #V988 as well as a new sample. Item #M633 is the subject of this ruling. This sample will be returned to you as requested. The subject article, which is described as item #M633 - “Floating Candle Bowl”, is a clear glass bowl measuring approximately four and one-half inches in height and twelve inches in diameter. Although this item is being advertised as a candle bowl, based on its large size, the product appears to be a general-purpose decorative item that can be used to hold flowers, fruit, potpourri, and numerous other household items. The large bowl-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. You indicated in your letter that the unit value of this item is over three dollars each but not over five dollars each. The applicable subheading for the decorative glass article will be 7013.99.8000, 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 three dollars each but not over five dollars each. The rate of duty will be 11.3 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division