CLA-2-70:RR:NC:2:226 E5554
Ms. Sonya Clarke
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of a drinking glass from China
Dear Ms. Clarke:
In your letter dated August 2, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.
The subject article (style #31573) is a drinking glass with a green swirl design. The item measures approximately three and one-quarter inches in height by two and three-quarter inches in diameter at the opening. You indicated that the unit value for this item is $2.89.
In your presentation, you suggested that this item should be classified under subheading 7013.99.3500, Harmonized Tariff Schedule of the United States, which provides for glass votive-candle holders. A glass votive-candle holder is a glass holder that is principally used for religious or memorial purposes. We do not regard this type of article as a votive-candle holder because the item has the form that is principally used as a drinking glass. Therefore, this article is classifiable as a drinking glass under subheading 7013.29.2000, HTS.
The applicable subheading for the drinking glass will be 7013.29.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) (con.): drinking glasses, other than of glass ceramics (con.): other: valued over $0.30 but not over $3 each. The rate of duty will be 26.2 percent ad valorem.
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 212-637-7074.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division