CLA-2-:OT:RR:NC:2:226
Ms. Adelaide Grillo
The Janel Group of Los Angeles, Inc.
460 Hindry Ave.
Inglewood, CA 90301
RE: The tariff classification of a drinking glass from China
Dear Mr. Grillo:
In your letter dated April 1, 2013, on behalf of Latitudes Int’l, you requested a tariff classification ruling regarding an empty glass article, Item # CH0800.
A sample was submitted with your ruling request.
Although you describe the product as a “candle holder” and indicate that it will be used to hold a scented candle, the empty article does not have the form or design of a candle holder. Rather, it has the form of a drinking glass.
Your letter indicates that the unit value of Item # CH0800 is not over thirty cents.
In your letter you suggest that the item should be classified as a votive candle holder in subheading 7013.99.35, Harmonized Tariff Schedule of the United States (HTSUS). However, this subheading has been limited to religious/memorial candleholders. Item # CH0800 is not a religious/memorial candle holder. In any case, the empty article has the form of a drinking glass. It does not have the form of any type of candle holder. Therefore, subheading 7013.99.35 is not applicable.
The applicable subheading for the glass article in the form of a drinking glass (item # CH0800) will be 7013.37.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…drinking glasses…other: other: valued not over thirty cents each. The rate of duty will be 28.5 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,
Thomas J. Russo
Director
National Commodity Specialist Division