The tariff classification of a decorative glass article from China

N310423 April 1, 2020 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mathew Samuel Excite 4393 Sunbelt Drive Addison, Texas 75001 RE: The tariff classification of a decorative glass article from China Dear Mr. Samuel: In your letter dated February 12, 2020, you requested a tariff classification ruling. A representative sample of the item was submitted for our review. The merchandise under consideration is referred to as a “Butterfly Tealight Holder, item number 9048412”. It consists of a decorative multi-colored glass article in the shape of a butterfly. The butterfly measures approximately 5 inches high by 5.31 inches long by 3.74 inches wide and is framed in black metal. The body of the butterfly consists of three glass balls wrapped in black metal wire. A 1 ½ inch round metal holder, which is designed to accommodate a tealight candle, is attached to the back of the article. The glass article will be imported without a candle. From the information provided, you stated the color is painted on the surface of the glass, and the glass is not cut or engraved. The unit value of the article is over $0.30 but not over $3.00. Although you describe the product as a “Butterfly Tealight Holder, item number 9048412”, the essential character of the item is imparted by the decorative glass article, not the candle holder. The candle holder is ancillary and merely serves to illuminate the decorative glass article. The applicable subheading for the decorative glass article 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: Valued over $0.30 but not over $3.00”. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division