CLA-2-70:RR:NC:1:126 K84756
Ms. Yolanda S. Massey
Michaels Stores
8000 Bent Branch Drive
Irving, Texas 75063
RE: The tariff classification of a decorative glass article from China
Dear Ms. Massey:
In your letter dated April 6, 2004, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject article, which is identified as #Y33970AZ – “Crackle Mosaic Hurricane Candle Holder”, is a decorative glass vase with a mosaic design. It is composed of broken pieces of red painted glass chips that are cemented onto the exterior surface of the article. The item measures approximately seven and one-half inches in height and six inches in diameter.
In your letter, you suggest that this product should be regarded as a candleholder and classified in heading 9405. However, based on its large size, the product is in the form of a general-purpose decorative item that can be used to hold flowers, potpourri and numerous other household items. A candle is only one of numerous items that this product is capable of holding. Therefore, this item should be classified as a decorative glass article in heading 7013. It is not regarded as a candleholder and is not classified as other non-electrical lamps and lighting fittings in heading 9405.
You indicated in your letter that the unit value of this item is over three dollars each but not over five dollars each.
The applicable subheading for the decorative glass article will be 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: valued over three dollars each but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division