CBP Ruling N183185 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

In accordance with your request, the sample will be returned to you. Item 81741 is a decorative glass article in the form of an oversized “goblet.” Your letter indicates that the unit value of this product is over thirty cents but not over three dollars. Although described as a “candle holder,” the article actually has the form of a general purpose household/decorative article capable of holding a wide variety of items. It does not have the design of a lamp or lighting fitting. In your letter the product is described as a “tealite candle holder.” However, it is not fitted for a tealite candle. Although your letter indicates that item 81741 is fitted to hold a taper candle, the hole in the center of the “goblet” portion of this decorative article is larger than a taper candle. The product does not stabilize a taper candle.

CBP rationale

a wide variety of items. It does not have the design of a lamp or lighting fitting. In your letter the product is described as a “tealite candle holder.” However, it is not fitted for a tealite candle. Although your letter indicates that item 81741 is fitted to hold a taper candle, the hole in the center of the “goblet” portion of this decorative article is larger than a taper candle. The product does not stabilize a taper candle. The applicable subheading for this decorative glass article - item 81741- will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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/.

Full text

N183185 September 23, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative glass article from China Dear Mr. Stinson: In your letter, dated August 30 2011, you requested a tariff classification ruling regarding “Goblet Candleholder,” item 81741. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. Item 81741 is a decorative glass article in the form of an oversized “goblet.” Your letter indicates that the unit value of this product is over thirty cents but not over three dollars. Although described as a “candle holder,” the article actually has the form of a general purpose household/decorative article capable of holding a wide variety of items. It does not have the design of a lamp or lighting fitting. In your letter the product is described as a “tealite candle holder.” However, it is not fitted for a tealite candle. Although your letter indicates that item 81741 is fitted to hold a taper candle, the hole in the center of the “goblet” portion of this decorative article is larger than a taper candle. The product does not stabilize a taper candle. The applicable subheading for this decorative glass article - item 81741- will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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

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