CBP Ruling N213896 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

As per your request, the sample is being returned to you. The product under consideration is a composite good consisting of a large glass cylinder measuring 240 mm in height and a 154 mm diameter steel base. The exterior surface of the glass cylinder is spray-painted black and features a decorative cut-out eye-shape pattern. You indicated in your letter that the steel base is designed to hold a pillar candle. Although you describe this article as a candle holder, it is designed as a decorative article, not as a lamp or lighting fitting. This article utilizes light purely for its decorative effect. Any lighting of the surrounding area is only incidental to use of the importation as a decorative article. The decorative glass cylinder, not the steel base, imparts the essential character of the merchandise.

CBP rationale

The applicable subheading for the decorative glass article, “Spooky Eyes Hurricane”, will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each.

Full text

N213896 May 9, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a decorative glass article from China Dear Ms. Robbins: In your letter dated April 11, 2012, you requested a tariff classification ruling regarding a product referred to as “Spooky Eyes Hurricane.” A representative sample was submitted with your ruling request. As per your request, the sample is being returned to you. The product under consideration is a composite good consisting of a large glass cylinder measuring 240 mm in height and a 154 mm diameter steel base. The exterior surface of the glass cylinder is spray-painted black and features a decorative cut-out eye-shape pattern. You indicated in your letter that the steel base is designed to hold a pillar candle. Although you describe this article as a candle holder, it is designed as a decorative article, not as a lamp or lighting fitting. This article utilizes light purely for its decorative effect. Any lighting of the surrounding area is only incidental to use of the importation as a decorative article. The decorative glass cylinder, not the steel base, imparts the essential character of the merchandise. You stated that the unit value of this article is over five dollars. The applicable subheading for the decorative glass article, “Spooky Eyes Hurricane”, will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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, Thomas J. Russo Director National Commodity Specialist Division

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