CLA-2-70:OT:RR:NC:N1:126
Hoi Yiu Shek
Silver Timing Limited
8/F Pioneer Place
33 Hoi Yuen Road, Kwun Tong, Hong Kong
China
RE: The tariff classification of three decorative glass articles from China
Dear Ms. Shek:
In your letter dated August 31, 2018, you requested a tariff classification ruling.
The subject articles, are referred to as “Printed Glass Mirror Candle Holders”. The three decorative glass articles are made of mirror glass in the following shapes: round, square and octagon. From the information you provided, the measurements of the three articles are 5 inches long by 5 inches wide at their widest points, respectively. Each glass article is screen printed/painted with separate inscriptions with the words “Peace”, “Love”, and “Home Sweet Home”. You state in your letter that the unit value of this article is valued not over $.30 each.
You propose classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” printed articles. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” This office finds that the subtle printed elements on the mirrored candle holders do not determine their essential nature and use. Rather, the essential nature and use is determined by the decorative and functional aspects of the mirrored glass itself. Although you describe the products as “candle holders,” in fact the items are general purpose stands, trays, or plates capable of holding any item. Although these articles can hold a candle, they are also capable of holding a variety of items – jewelry, cosmetics, toiletries as well as other items.
The applicable subheading for the Printed Glass Mirror Candle Holders will be 7013.99.4000, 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 not over $.30 each”. The general rate of duty will be 38 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