The tariff classification of a decorative glass article and one candleholder from China

NY K84224 April 2, 2004 CLA-2-70:RR:NC:1:126 K84224 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 9405.50.4000 Ms. Jane Gohar Superior Brokerage Services, Inc. 2600 East 81st Street Bloomington, MN 55425 RE: The tariff classification of a decorative glass article and one candleholder from China Dear Ms. Gohar: In your letter dated March 9, 2004, on behalf of your client, Deseado International Ltd., you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested. However, one of the bell-shaped glass articles arrived shattered and can not be returned. The first sample is identified as SKU 953422 -“S4 Baroque Garden Stake”. It consists of four decorative bell-shaped glasses, four wrought iron metal stake holders and four vanilla-scented votive candles. Each glass article measures 5 inches at the opening and is designed to be inserted into the 35 1/2-inch high metal stake holder. In your letter, you suggest that this product should be classified as a candleholder in heading 9405. However, based on the size of the glass component, the product appears to be a general-purpose decorative item that can be used to hold flowers, potpourri and numerous other household items. 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. You indicated in your letter that the unit value of this article is over $0.30 but not over $3.00. The applicable subheading for the four decorative glass articles on metal stakes 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. The rate of duty will be 30 percent ad valorem. The second sample is identified as SKU 505102 - “Sierra Votive”. The article is a glass candleholder consisting of two components: one bowl-shaped glass article and one cone-shaped glass article with a poured candle. The bowl-shaped article measures 5 inches in depth and 3 1/2 inches at the opening and the cone-shaped glass article measures 4 inches in depth and 5 1/4 inches at the opening. The cone-shaped article with poured candle is designed to be inserted into the bowl-shaped glass holder. The applicable subheading for the decorative glass candleholder will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 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