CLA-2-70:RR:NC:2:226 F80520
Ms. Trish Bender
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027
RE: The tariff classification of two decorative glass articles from China
Dear Ms. Bender:
In your letter dated November 17, 1999, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested.
The first item, “Decorative Bowl Set” 6000R (PAY99-1B) consists of a glass bowl, two pounds of natural stones (cobbles) and three round floating candles. The bowl measures approximately four inches in height and eleven and three-quarter inches in diameter at the top. Each candle measures approximately three and one-quarter inches in diameter and has a straight side of one inch, and is packaged in plastic.
According to the information which you submitted, the bowl, stones and candles will be packed together for retail sale in their imported condition.
The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl will be $2.30.
The second item, “Decorative Cylinder Set” 6002R (PAYA99-3G) includes three cylinder shaped glasses, one pound of clear glass beads and three round floating candles. The glass cylinders measure six inches, seven and one-half inches and ten inches in height. Each candle measures approximately three and one-quarter inches in diameter and has a straight side of one inch, and is packaged in plastic.
You indicated that the cylinder shaped glasses, glass beads and candles will be packed together for retail sale in their imported condition.
The cylinder shaped glass component represents the essential character of this set. You indicated in your letter that the unit value of each glass will range from $0.45 to $0.60.
The applicable subheading for the two decorative glass articles (item #’s 6000R and 6002R) will be 7013.99.5000, 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 $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The rate will remain unchanged in year 2000.
The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-
sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the round floating candles are within the scope of the antidumping duty order.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division