The tariff classification of a glass article from China.

N265924 September 18, 2015 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a glass article from China. Dear Ms. Kessens: In your letter dated June 17, 2015, you requested a tariff classification ruling. The merchandise under consideration is described as a glass flowerpot-shaped candle holder, item number 00046191. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The glass flowerpot-shaped candle holder is made of clear glass and decorated with a textured design of raised dots. It measures approximately 4.92 inches high by 4.84 inches in diameter at its widest points; from the information you provided, the unit value is over thirty cents but not over three dollars. You stated that this item is made of tempered glass. Laboratory analysis has determined that while the glass has been pressed it is not toughened, and thus is not specially tempered. In your ruling request you suggest classification of the glass flowerpot-shaped candle holder in 9405, Harmonized Tariff Schedule of the United States (HTSUS) as a lamp or lighting fitting. However, the item in itself does not have the form or the support to stabilize a candle. It cannot be regarded as a lamp or lighting fitting, and thus is precluded from classification in 9405, HTSUS. The applicable subheading for the glass flowerpot-shaped candle holder, item number 00046191, will be 7013.99.5000, 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 $0.30 but not over $3 each.” The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division