CLA-2-70: OT:RR:NC:N2:226
Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, Oregon 97208-8829
RE: The tariff classification of two glass articles and one candleholder from China
Dear Mr. Anuschat:
In your letter dated June 30, 2010, you requested a tariff classification ruling regarding three articles – Model Numbers FOYA503, FOYA504 and FOYA496. Two samples were submitted with your ruling. These samples are being returned to you in accordance with your request.
This ruling is a follow-up to your original ruling request dated April 30, 2010. Ruling number N104096 dated June 1, 2010 was issued for Model Numbers FOYA495 and FOYA497.
Model Number FOYA503 is an open glass bowl-shaped article measuring approximately 4 inches in height, 3 ½ inches in diameter at the opening and 4 ¾ inches in diameter at its broadest point. The article consists of brown, gold and silver pieces of mosaic glass. As previously stated in ruling N104096, any light which might emanate from this article is restricted by the density of these colors.
Model Number FOYA504 (sample submitted) is a round mosaic glass plate measuring 5 ½ inches in diameter. The article consists of brown, gold and silver pieces of mosaic glass and has three evenly spaced glass supports on the underside.
You stated in your letter that the color of each mosaic glass article (FOYA503 and FOYA504) is produced by spraying the item with paint after solidification. You further stated that each of these articles does not contain bubbles, seeds or stones.
In your letter you indicated that the unit value of Model FOYA503 and FOYA504 is over thirty cents but not over three dollars.
The applicable subheading for Model Numbers FOYA503 and FOYA504 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.
Model Number FOYA496 (sample submitted) is an open glass bowl-shaped item measuring approximately 4 inches high with an outermost diameter of 4¾ inches. The top opening measures approximately 3½ inches in diameter. The majority of the outer surface of the bowl is covered with cut pieces of clear glass and includes a holly-like design of green and red glass on the lower section of the bowl. Inside the bottom of bowl is a rimmed flat circular surface area measuring approximately 1½ inches in diameter, the exact size to stabilize a votive or tealight candle. In addition to the interior design, test reports submitted with your request indicate this item was tested and successfully passed all ASTM standards for a candle accessory. With the predominance of clear glass, a burning votive or tealight candle will provide adequate light to the surrounding area.
The applicable subheading for Model Number FOYA496 will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings…: Other: Other.” The general rate of duty will be 6 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 Jacob Bunin at (646) 733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division