CLA-2-94:OT:RR:NC:1:110
Ms. Francine Ramsey
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of candle holders and glass from India.
Dear Ms. Ramsey:
In your letter dated February 10, 2009, you requested a tariff classification ruling.
The merchandise under consideration consists of three articles described as the Tea Light Holder w/Frosted Amber Glass (SKU # 67050), Tea Light Holder w/Clear Crackle Glass (SKU # 67060) and the Mosaic Votive Holder (SKU # 67080). Samples of the three articles were submitted with your ruling request.
The Tea Light Holder w/Frosted Amber Glass consists of a thin amber colored glass cylinder measuring approximately 3¾ inches tall with an inside diameter of 3 inches. This glass cylinder is cemented to a metal ring base with three metal ball-shape feet. A removable insert consisting of a second metal ring, which rests on the lip of the top opening of the glass, suspends a round metal cup approximately 3½ inches below the opening of the glass by three metal wires. This metal cup measures approximately ¾ inches deep with a diameter of 1½ inches and is specifically designed to hold a tea light candle. The Tea Light Holder w/Clear Crackle Glass is identical in design to the frosted amber glass holder with a metal base and removable metal tea light candle insert. This holder features a decorative clear crackle glass cylinder measuring approximately 4¾ inches tall with an inside diameter of 3¼ inches.
The submitted sample, identified as the Mosaic Votive Holder (SKU # 67080) is a decorative glass article measuring approximately 3 inches in height, 4 inches in length, 2½ inches in depth, 2 inches at the base and 3 inches in diameter at the top opening. The exterior surface of the article is composed of black and mirrored glass mosaic with silver metal beading and glass beads on the rim. You indicate in your letter that the value of this decorative glass article is over thirty cents but not over three dollars each. Although you describe the article as a votive holder, there are no design features identifying it as a lamp or lighting fitting. Articles that utilize light purely for its decorative effect, and to furnish illumination to the articles themselves do not have any substantial capacity for illuminating the surrounding area, are not illuminating articles and consequently are not lamps within the common meaning of the term. The insertion of a candle within the Mosaic Votive Holder only enhances the decorative nature of the article; any lighting of the surrounding space is only incidental to the use of the importation as a decorative article.
The applicable subheading for the Tea Light Holder w/Frosted Amber Glass (SKU # 67050), and the Tea Light Holder w/Clear Crackle Glass (SKU # 67060) will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the decorative glass article (SKU # 67080) will be 7013.99.5000, 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.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division