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N238659 N2 Ruling Active

The tariff classification of a decorative glass article from China

Issued March 21, 2013 by U.S. Customs and Border Protection.

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N2 N238659 (March 21, 2013)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

In accordance with your request, the sample will be returned to you. The product has a heart shaped design. You indicated that “the antiqued silvery finish” on the glass was “created with a vacuum plating process.” Although your letter describes the product as a “candle holder,” this item has the design of a decorative glass article, rather than a lamp or lighting fitting. The silvery plating on the glass blocks the transmission of light from the article. Thus, the product would provide negligible light to the surrounding area. The “Warm Hearts Tealight Holder” utilizes light merely to enhance the decorative effect of the glass article itself.

CBP rationale

The applicable subheading for the Warm Hearts Tealight Holder (SKU# P91447) 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.

Full text

N238659 March 21, 2013 CLA-2-:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 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 February 15, 2013, you requested a tariff classification ruling regarding a glass article described as “Warm Hearts Tealight Holder.” You advised our office that the style number for this item is SKU P91447. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The product has a heart shaped design. You indicated that “the antiqued silvery finish” on the glass was “created with a vacuum plating process.” Although your letter describes the product as a “candle holder,” this item has the design of a decorative glass article, rather than a lamp or lighting fitting. The silvery plating on the glass blocks the transmission of light from the article. Thus, the product would provide negligible light to the surrounding area. The “Warm Hearts Tealight Holder” utilizes light merely to enhance the decorative effect of the glass article itself. The applicable subheading for the Warm Hearts Tealight Holder (SKU# P91447) 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 at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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