CLA-2-70:S:N:N3:226 884801
Mr. Norbert P. Kunz
Glashaus Inc.
415 W. Golf Road Suite 13
Arlington Heights, Illinois 60005
RE: The tariff classification of glass candle holders from
Germany.
Dear Mr. Kunz:
This is in response to your request for a tariff
classification ruling dated February 25, 1993 and received in this
office April 12, 1993.
You have submitted several samples of glass candle holders.
Items 843 and 844 are marked as being oil lamps. These items vary
in height from 3 3/4 inches to 5 3/4 inches. Each sample is red in
color and has a cylindrical shape which curves in at the top to a
short neck (approximately 1/4 inch high). The mouth of each item
is encircled with an lip. Items 842 and 848 are referred to as
paraffin lights. They are also red in color and cylindrical in
shape. These items also vary in height from 2 1/2 inches to 4
inches. both of these items have collar like borders at their
bases and lips that encircle their mouths. You state that these
products will be imported empty. You have referred to all four of
these samples as grave candles and you state that they are to be
used to hold candles in churches or on graves.
Items 841 and 846 are marked as being "teelights." They are
made of glass and are approximately approximate 1 inch in height
and 1 5/8 inches in diameter. You state that these items will hold
small candles and will be placed under waterpots, coffeepots, etc.
for the purpose of keeping liquid hot. You have stated that this
item is under $1.00 in value.
Your request also includes a sketch of a glass party light
which will hold candles and be set on tables. NIS George Kalkines
has determined that
he can not classify this item without a sample and an information
about its imported condition and how it is used. Therefore, your
party light will not be classified in this ruling.
The provision applicable to the grave lights (items 842, 843,
844, and 848) will be subheading 7013.99.35, Harmonized Tariff
Schedule of the United States (HTS), which provides Glassware of a
kind used for table, kitchen, toilet, office, indoor decoration or
similar purposes: Other: Votive-candle holders. The duty rate will
be 6.6 percent ad valorem.
The provision applicable to the "teelights" (items 841 and
846) will be subheading 7013.39.20, HTS, which provides for
glassware of a kind used for table (other than drinking glasses) or
kitchen purposes other than of glass ceramics: Other: Other: Valued
not over $3.00 each. The rate of duty 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