CLA-2-70:OT:RR:NC:1:126
Ms. Yvonne M. Whitley
The Millwork Trading Co., Ltd. 1359 Broadway
21st Floor
New York, N.Y. 10018
RE: The tariff classification of a glass fragrance lamp
Dear Ms. Whitley:
In your letter, dated June 21, 2007, you requested a tariff classification ruling regarding a glass fragrance lamp (style number 71727).
A sample of the product was submitted with your ruling request.
The sample was submitted to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis.
Although the article is referred to as a fragrance lamp, you indicated in a telephone conversation with this office that it will not be imported with a fragrance material. You stated that the merchandise will be imported in retail packaging containing the following distinct items – a decorative glass bottle, a wick/ceramic burner stone, a metal crown, a metal cap and a funnel. Each of these items will be wrapped individually but they all will be imported together within the same retail package.
Analysis of the decorative glass bottle by our laboratory indicated that the product is composed of two layers of glass – a clear layer and a layer of purple glass. The laboratory found that the glass did not contain many bubbles, seeds or stones. In addition, the laboratory found that materials which stifle the formation of bubbles, seeds or stones had been inserted into the glass.
The applicable subheading for the decorative glass bottle (with wick/ceramic burner, funnel, metal crown and metal cap) will be 7013.99.6000, 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 three dollars each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be 15 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 Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division