CLA-2-70:OT:RR:NC:N2:226
Mr. Gerald Ball
The Bon-Ton Stores, Inc.
310 W. Wisconsin Avenue
Milwaukee, WI 53132
RE: The tariff classification of decorative glass candleholders from India.
Dear Mr. Ball:
In your letter dated December 19, 2014, you requested a tariff classification ruling.
The merchandise under consideration is five styles of glass candleholders, designated as Style Numbers A, B, C, D, and F. Samples were submitted with your ruling request and will be returned to you.
Style A measures approximately 4 inches high with an open top diameter of approximately 3.875 inches tapering to a base approximately 3 inches in diameter. The inner surface of the article is coated with a reflective material. The outside features a raised, textured design and, from the information you provided, is colored a dark green after solidification of the glass. You state that the value of this item is over thirty cents but not over three dollars each.
Style B measures approximately 3.75 inches high by 3.625 inches in diameter. It features a translucent, iridescent mosaic tile-style design. You state that the glass is colored after solidification, and that the value of this item is over thirty cents but not over three dollars each.
Style C measures approximately 3.75 inches high by 3.125 inches in diameter. The inner surface of the article is coated with a gold-colored reflective material, while the outside features a raised chevron design. You state that the value of this item is over thirty cents but not over three dollars each.
Style D measures approximately 3.75 inches high by 3.125 inches in diameter. The inner surface of the article is coated with a reflective material, while the outside features a raised, textured design and, from the information you provided, is colored a translucent white after solidification of the glass. You state that the value of this item is over thirty cents but not over three dollars each.
Style F measures approximately 4 inches high by 4 inches in diameter. It is made of clear glass and is decorated by bands of coarse rope wrapped around the outside. You state that the value of this item is over five dollars each.
In your ruling request you suggest classification of these glass candleholders in 9505.50.40 as non-electric lighting. However, they do not meet the definition of a “lamp” and do not provide light to the surrounding area as stipulated in New York Merchandise Co., Inc. v. United States, Court No. 75-2-00514 (3-12-81). These articles utilize light purely for its decorative effect. Any lighting of the surrounding area, if any, is only incidental to use of the importation as a decorative article. Decorations are excluded from heading 9405 by Chapter 94, Note 1(l).
The applicable subheading for the decorative glass candleholders, Styles A, B, C, and D will be 7013.99.5000, 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 glassware: Other: Other: Other: Valued over $0.30 but not over $3 each.” The general rate of duty will be 30 percent ad valorem.
The applicable subheading for the decorative glass candleholder, Style F, will be 7013.99.9000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Other: Valued over $5 each.” The general rate of duty will be 7.2 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division