CLA-2-70:S:N:N3:226 896081
Mr. John Molsberry
Robert E. Landweer & Co., Inc.
911 Western Avenue, Suite 208
Seattle, Washington 98104
RE: The tariff classification of a flower pot from India
Dear Mr. John Molsberry:
In your letter dated March 17, 1994, on behalf of Design Imports India, you requested a tariff classification ruling.
You claim the article is a votive candle holder and is classified under subheading 7013.99.3500, Harmonized Tariff Schedule of the United States (HTS). However, votive candle holders are items which are used to hold candles for religious or memorial purposes. This article (a flower pot) has the form of general purpose decorative glassware. Therefore, subheading 7013.99.3500 is not applicable. The flower pot measures three and one half inches high, the opening is three and three quarter inches wide and the base is two and one half inches wide.
The applicable subheading for the flower pot will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for...indoor decoration or similar purposes...Other...Valued over $0.30 but not over $3 each. The duty rate will be 30 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport