The tariff classification of a martini glass from China

N049138 February 6, 2009 CLA-2-70:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.28.2000 Mr. Joshua Kienitz OEC Logistics, Inc. 13100 Alondra Blvd Ste 100 Cerritos, CA 90703 RE: The tariff classification of a martini glass from China Dear Mr. Kienitz: In your letter dated January 13, 2009, you requested a tariff classification ruling, on behalf of Santa Barbara Ceramic Design, regarding a martini glass (“Bubble Bath Martini Glass”). You indicated that this product is a seven inch tall martini glass with a capacity of 7.5 ounces. Your letter stated that the glass is hand-painted with food-grade, non-toxic paint. In a telephone conversation with this office, you indicated that the unit value of the product is over thirty cents but not over three dollars. In your letter you stated that after importation into the United States, your client intends to fill the martini glass with candle gel and market the filled product as a “gel candle holder.” Based on this information, you suggested that the product at issue could be regarded as a candle holder and could be classified as a lamp or lighting fitting in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTSUS). However, in its imported condition, this product will simply have the form of a drinking glass, not a candle holder. The martini glass has no features which indicate that it is designed for use a candle holder. Therefore subheading 9405.50.40, HTSUS, is not applicable. The applicable subheading for the martini glass will be 7013.28.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: stemware drinking glasses, other than of glass-ceramics: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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