CLA-2-94:OT:RR:NC:1:110
Ms. Juliet Terblanche
P.O. Box 1026
Wilderness
6560 Western Cape
Republic of South Africa
RE: The tariff classification of candleholders imported from the Republic of South Africa.
Dear Ms. Terblanche:
In your letter dated September 10, 2007 you requested a tariff classification and country of origin ruling.
The merchandise under consideration consists of assorted Glowpot candleholder gift box sets. Samples of the six Glowpot candleholders in gift box sets were submitted with your ruling request along with two additional raw glass bowls and two “spike free” Glowpots. The samples will be returned to you.
The six assorted Glowpot candleholder gift box sets consist of a Glowpot candleholder, candle and story card, each packaged together in a gift box. They are designated as small, medium, large, XL, XXL and giant. Each gift box also features identification insignias such C3 orange, C5 pink & orange, F8 red & pink, C15 lavender, N6 brown and N3 amber. The colors identify the predominant color of the handcrafted artwork creating individual designs for each Glowpot.
You state that the Glowpots start off as a very basic form of clear glass called “bubble ball”, “roly poly”, “vase” or “fish bowl” manufactured in Mexico. There are no standards provided with the glass identifying it as a candle container or candle accessory. After importation into the Republic of South Africa, a metal spike is cemented into the center bottom of each glass vessel. With the exception of the small Glowpot, which has a bottom diameter of 1½ inches, the standard diameter of a tealight or votive candle holder, the bottoms of all the other glass vessels are dome or convex shaped. The spike holds a candle in the center, preventing it from falling to the side. Once the spike is set, the raw glass has strawsilk paper from Thailand applied to it. Small pieces of strawsilk are torn into irregular shapes and sizes and then applied to the glass with a special glue-like substance. A varnish is then painted over the strawsilk, completing the design. Once the varnish is dry the excess strawsilk is removed from the rim by cutting and scraping. After the product is cut and labeled, the rim is dipped into a special glass paint. This process seals the top of the strawsilk perfectly onto the glass for a clean finish. The overall manufacturing process takes up to four days. The finished product is a unique quality handcrafted strawsilk glassware candleholder, each individually packaged with a candle and gift box from the Republic of South Africa. The metal spike clearly identifies the Glowpots as candleholders.
As stated above, the Glowpot candleholders and candle are imported, packaged together in gift box sets. The Glowpot gift box sets meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The Glowpot candleholders clearly provide the essential character of each set.
The applicable subheading for the six assorted Glowpot candleholders with spikes packaged in gift box sets will be 9405.50.4000, Harmonized Tariff Schedule of the United States (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.
In your letter you also inquired regarding the classification which would apply to the empty glass pots if they were imported without the spikes.
Regarding the two largest sizes of glass pot, you indicated that the unit value of each of these larger glass articles is over five dollars. One of these larger glass pots has a depth of approximately eight inches and a diameter at the opening of approximately 6.75 inches. The other has a depth of approximately 5.5 inches and a diameter at the opening of approximately 4.5 inches.
When the two largest sizes of glass pot are imported without the spikes, the applicable subheading for the empty glass pots will be 7013.99.90, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
Regarding the other glass pots (all but the two largest sizes) when imported without the spikes, we would need additional information in order to issue a tariff classification ruling. Please submit the additional information described below.
Please submit a sample of each of the glass pots without the spikes (except for the two largest sizes). A sample of each size should be submitted. However, the ruling request should be limited to no more than five items.
Do you intend to import these items without the spikes and without the paper decoration, or only without the spikes? Please clarify the precise form of these products.
Indicate the unit value of each of the glass items without spikes which you intend to import.
Please submit any available advertising and marketing literature showing how these items would be used and marketed when imported without the spikes.
Would these items be marketed and sold as candle holders if imported without the spikes? Would they be marketed and sold for any other purposes? Please explain. Please provide any available catalogs or other literature documenting the use or uses of the items without the spikes.
At one point in your presentation you referred to these articles as “fish bowls.” Are these items without spikes ever marketed and used as fish bowls? If so, please provide documentation.
Please indicate whether the items without spikes meet ASTM standards for candle accessories. If so, please submit the testing results for these items.
Your ruling request also raises the issue of the correct country of origin of the glow pots. More than one country is involved in the production of these articles. We are unable to determine the country of origin of these products without additional information. Please submit the additional information described below.
For each article, document every type of work performed in each country and the value of each type of work. For each article, indicate the costs of the labor and the costs of all materials attributable to each country.
Is the decorative paper coating placed on the glass pots created and applied by a skilled artisan? Indicate the value of the decorated globe and the value of the undecorated globe. Does the application of this decorative coating allow the product do be marketed in a different way? Does the application of the decorative coating allow the product to be marketed to more consumers or a different type of consumer? Please explain.
If you decide to resubmit your ruling request on the country of origin of the glow pots and on the classification of the glass pots without the spikes (except for the two largest articles), please resubmit the samples of the glass items without the spikes plus any other glass items without spikes which you would like us to address in a ruling. The ruling request should be limited to no more than five items. In addition, please resubmit a copy of your original letter and attachments, along with the additional information requested in this notice.
Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
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 or National Import Specialist Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division