CLA-2-70:OT:RR:NC:N2:226
Ms. Diane Newton
UPS Supply Chain Solutions
280 Eastern Avenue
Chelsea, MA 02150
RE: The tariff classification of a glass article from China
Dear Ms. Newton:
In your letter dated June 21, 2010, on behalf of your client, Alene Candles, you requested a tariff classification ruling. A representative sample was submitted with your ruling request.
The product under consideration, item number GL 13534-13539, is a clear glass household article with a silver-colored tin lid. The glass article measures approximately three and one-half inches in height and three and one-half inches in diameter. White birch tree trunks with bare branches are painted on the exterior circumference of the glass.
You stated in your letter that this product will be imported in six designs. You further stated that the unit value of this glass article is not over three dollars.
You indicated that this item will be used as a holder for a poured wax candle. However, the item has the form of a general-purpose household article. It can be used to hold a wide variety of items. Therefore, the product is not regarded as a candleholder.
The applicable subheading for the household glass article with tin lid 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: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. Â
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