CLA-2-70:RR:NC1:126: M82838
Ms. Donna Albert
D.L. Bynum & Company
510 Plaza Drive
Suite 1890
Atlanta, Georgia 30349
RE: The tariff classification of a decorative glass article
Dear Ms. Albert:
In your letter dated April 22, 2006, you requested a tariff classification ruling regarding a decorative glass article, item # 42331A.
A sample was submitted with your ruling request. In accordance with your request, this sample will be returned to you.
The product is a round decorative glass article framed in a metal trim. The diameter of the glass article is approximately four inches; it is painted red with a white snowflake design. A small metal holder, which can accommodate a tea light candle, is attached to the back of the glass article.
You stated that the value of the article is over thirty cents but not over three dollars.
In your letter you suggested that the product could be regarded as a candleholder and could be classified as a non-electrical lamp or lighting fitting in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the decorative glass article, not the tea light candleholder in back of the product, imparts the essential character of this merchandise. The focus of the consumer is on the ornamental glass component of the product. The candleholder component is ancillary and merely serves to illuminate the decorative glass article. Item # 42331A is not regarded as a candleholder. It is a decorative glass article classifiable in heading 7013, HTSUS. Subheading 9405.50.4000 is not applicable.
The applicable subheading for the decorative glass article will be 7013.99.50000, HTSUS, 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): 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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division