CLA-2-70:OT:RR:NC:N2:226
Mr. William Yue
Unlimited Containers, Inc.
14850 Don Julian Road
City of Industry, CA 91746
RE: The tariff classification of a drinking glass and candle holders from China
Dear Mr. Yue:
In your letter, dated May 27, 2011, you requested a tariff classification ruling regarding three glass articles –
Item U9354 Clear, Item U9354 Frosted and Item U9354 Silver. Samples were submitted with your ruling
request.
Item U9354 Clear has the appearance and form of a small drinking glass. It is a clear, cylindrical article of
glass measuring 2.5 inches in height, with a depth measuring approximately 2.25 inches. The diameter of
the opening measures two inches. Although you described this product as a “candle holder,” based on its
form, Item U9354 Clear will be regarded as a drinking glass. This clear article has the appearance and form
of a product that is principally used as drinking glass. You stated that the unit value of Item U9354 Clear
will not be over thirty cents. Your letter indicates that this article does not consist of specially tempered
glass.
Items U9354 Frosted and U9354 Silver are cylindrical glass articles. According to the information presented
in your letter, each of these articles is machine pressed. The silver color and the frosted effect are sprayed
on the glass articles after they have been pressed to form their shapes. The chrome lining on the U9354
Silver is baked on after the glass shape is formed. Each of these articles measures 2.5 inches in height and
has a depth measuring approximately 2.25 inches. The diameter of the opening for each of these articles
measures two inches. Each is tapered to a base width of 1.75 inches. Items U9354 Frosted and U9354
Silver are designed to hold tea light or votive candles. Although Item U9354 Clear has the appearance
and form of a drinking glass and is regarded as a drinking glass, Items U9354 Frosted and U9354 Silver
do not have the appearance of drinking glasses. Items U9354 Frosted and U9354 Silver are regarded
as candle accessories or non-electrical lamps and lighting fittings.
The applicable subheading for Item U9354 Clear will be 7013.37.1000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor
decoration or similar purposes…other drinking glasses…other: other: valued not over thirty cents each. The
rate of duty will be 28.5 percent ad valorem.
The applicable subheading for Items U9354 Frosted and U9354 Silver will be 9405.50.4000, HTSUS, which
provides for lamps and lighting fittings…non-electrical lamps and lighting fittings: other: other. The
rate of duty will be 6 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 regarding heading 7013 and National Import Specialist Thomas Campanelli at 646-733-3016 regarding heading 9405.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division