CLA-2 CO:R:C:M 088742 NLP
One World Trade Center
Long Beach, CA 90831
RE: Protest and Request for Further Review No. 2704-9-002982,
September 28, 1989; votive glass candleholder
Dear District Director:
The following is our decision regarding the Protest and
Request for Further Review No. 2704-9-002982, dated September 28,
1989. At issue is the classification of glass candleholders.
The first item subject to protest is a glass candleholder
deocrated with the shape of a bird on a tree. It is described as
a "crystal bird votive holder". The second item, style 754 is a
glass candleholder described as "crystal Hummingbird votive
holder". Both of these candleholders are imported empty.
The importer claims that this merchandise is classified in
subheading 7013.99.35, HTSUSA, which provides for glassware of a
kind used for table, kitchen, toilet, office, indoor decoration
or similar purposes, other, votive candleholders.
Are the instant products classifiable in subheading
7013.99.35, HTSUSA, as votive candleholders.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 provides
that classification shall be determined first in accordance with
the terms of the headings of the tariff and any relative section
or chapter notes.
Subheading 7013.99.35, HTSUSA, provides for glass votive
candleholders. A glass votive candleholder is a glass holder
chiefly used in the church in which candles are burned for
devotional purposes. See, T.D. 56111 (98). The instant
candleholders are pictured on a catalogue page that portrays
"special gifts, a galleria of giftable ideas". The
candleholders are also stylized with a bird and tree decoration.
It is our position that the articles here are not used for
devotional purposes in a house of worship. Therefore, we find
that these glass candleholders are not glass votive candleholders
provided for in subheading 7103.99.35, HTSUSA.
It is our position that the instant candleholders are
provided for in subheading 9405.50.40, HTSUSA, which provides for
non-electrical lamps and light fittings, other, other. The
Explanatory Notes (ENs) to Heading 9405, HTSUSA, state that lamps
and light fittings of this group can be constitued of any
material and use any source of light, including candles. In
addition, the ENs state that Heading 9405, HTSUSA, covers "in
particular candelabra and candlesticks." Since the instant
candleholders are similar to candlesticks, we would classify the
instant items in subheading 9405.50.4000, HTSUSA.
The glass candleholders are classifiable in subheading
9405.50.40, HTSUSA, which provides for nonelectrical lamps and
lighting fittings, other, other. The rate of duty is 7.6 percent
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 Notice of Action to be
sent to the protestant.
John Durant, Director
Commercial Rulings Division