CLA-2-70:RR:NC:2:226 C88496
Ms. Paula M. Connelly
Middleton & Shrull
44 Mall Road
Suite 208
Burlington, MA 01803-4530
RE: The tariff classification of a decorative glass article with a
candleholder and candle from China
Dear Ms. Connelly:
In your letter dated June 1, 1998, on behalf of your client, Fetco
International, Inc., you requested a tariff classification ruling. A
representative sample of the item was submitted with your ruling request.
The subject article, which is referred to as "Votive Photo Cube", is a
four-sided glass cube measuring 4 inches in height by 4 inches in width. In
your letter, you stated that the glass cube will be used as a photo frame. Each
side contains two glass panels, an inner one that is made of frosted glass and
an outer one that is made of clear glass. All four sides are connected by a
silver colored metal frame. Each side has an opening on top which enables a 3"
x 3" photo to be inserted between the two glass panels. The bottom of the
article has a metal lattice-like design which may be utilized to hold a candle.
A two inch glass candleholder with candle is included with the article.
You suggested in your letter that this merchandise should be classified
under subheading 8306.30, Harmonized Tariff Schedule of the United States (HTS),
which provides for photograph, picture or similar frames, of base metal.
However, the essential character of the decorative glass cube is represented by
the glass, not the metal, because of the substantial amount of glass in the
item. It is the glass, not the metal, which constitutes the body of the
article. It is the glass which performs the cube's function of holding
photographs. Therefore, subheading 8306.30, HTS, is not applicable.
In your letter, you suggested that the three items (decorative glass cube,
glass candleholder and candle) be regarded as a set. However, the glass
decorative cube which functions as a photo frame has a different purpose than
the other articles. Therefore, the three items cannot be regarded as a set
dedicated to a specific need or activity. Each item is classified separately.
The applicable subheading for the decorative glass cube 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 each. The rate of duty will be 30 percent ad valorem.
The applicable subheading for the glass candleholder will be 9405.50.4000,
HTS, which provides for other non-electrical lamps and light fittings. The rate
of duty will be 6.3 percent ad valorem.
The applicable subheading for the votive candle will be 3406.00.0000, HTS,
which provides for candles, tapers and the like. The rate of duty will be 1.2
percent ad valorem.
The Department of Commerce (DOC) has determined that petroleum wax candles
in the following shapes: tapers, spirals, straight-sided dinner candles; rounds,
columns, pillars, votives; and various wax-filled containers are subject to
Antidumping Duty order on petroleum wax candles from China.
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 212-466-5796.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division