H285657

 HQ H285657 July 11, 2024 OT:RR:CTF:CPMMA H285657 CKG CATEGORY: Classification TARIFF NO.: 7010.90.50 Mr. William Baldwin Joel R. Junker & Associates 435 Martin St., Ste. 3060 Blaine, WA 98230 RE: Revocation of NY N036984, NY N110556, NY N094595, NY N266863, NY N260440, HQ 950426, and HQ 957982; tariff classification of glassware imported with lid; household decorative article. Dear Mr. Baldwin: This ruling is in reference to New York Ruling Letter (NY) N036984, issued to Olympic Mountain and Marine Products on September 25, 2008, regarding the classification of an article identified as a “Dome-Top Candle Jar” under the Harmonized Tariff Schedule of the United States (HTSUS). In NY N036984, U.S. Customs and Border Protection (CBP) classified the subject article as a candleholder under subheading 9405.50.40, HTSUS, which provides for, in pertinent part, other non-electric lamps and lighting fittings. Since the issuance of that ruling, we have reviewed the classification of substantially identical articles and have determined that NY N036984 is in error. In addition, CBP has also reviewed NY N110556, dated July 17, 2010, NY N094595, NY N266863, and NY N260440, which involved the classification of substantially identical glassware under subheading 9405.50.40, HTSUS, as well as Headquarter Ruling Letter (HQ) 950426 and HQ 957982, which involved the classification of glass containers as votive candle holders in heading 7013 (subheading 7013.99.50), HTSUS. As with NY N036984, we have determined that the tariff classification of the subject merchandise in these rulings is incorrect. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NYN036984 and NY N110556 was published on July 11, 2018, in Volume 52, Number 28 of the Customs Bulletin. Two comments were received in response to this notice, and are addressed herein Since the publication of the notice of proposed revocation in 2018, CBP further determined that NY N094595, NY N266863, NY N260440, HQ 950426, and HQ 957982 are also incorrect and should be revoked. Notice proposing to revoke NY N036984, NY N094595, NY N266863, NY N260440, NY N110556, HQ 950426, and HQ 957982 was published on February 21, 2024, in Volume 58, Number 07 of the Customs Bulletin. No comments were received in response to this notice. FACTS: In HQ 957982, CBP classified two styles of cylindrical glass vessels in subheading 7013.99.35, HTSUS, as votive candle holders. The style at issue is approximately 8” tall and 2” in diameter, and made from low quality clear glass, and featuring a fired lip, mold seams and knurling on the bottom. The estimated cost is between 15 and 20 cents per container. It is imported into the United States empty and then filled with a wick and candle wax. In HQ 950426, CBP classified cylindrical glass containers in subheading 7013.99.35, HTSUS, as votive candle holders. The containers measure approximately 8 1/2 inches in height and 2 11/16 inches in diameter and are imported into the United States empty and then filled with candle wax. In some cases, the glass containers are silk screened before they are filled with candle wax. The protestant, “Candle Corporation of America”, states that the glass containers are designed and used exclusively as a candle container. In NY N110556, CBP classified “PDQ Mixed Tumblers” in heading 8405, HTSUS. The products are glass containers measuring approximately 3 inches high with an outside diameter of 2¾ inches, of transparent frosted glass, designed for the production of filled candles.” They are stated to be in compliance with ASTM F2179, a standard for glass containers that are produced for use as candle vessels. In NY N036984, CBP classified a “Dome-top Candle Jar” in heading 9405, HTSUS. The jar was described as a clear glass article with a floral frosted design, designed for a filled candle and measuring approximately 4 inches tall with an inside diameter of 3 inches. The jar is flared approximately ½ inch around the base. The candle jar is imported with a frosted glass lid, which is fitted with a plastic seal designed to contain the fragrance from a scented candle. Once imported, the candle jar and lid are transported directly to a packing plant where it is filled with candle wax and a wick, packaged and labeled for retail sale. The article is stated to be in compliance with ASTM F2179. In NY N266863, the items at issue are as follows: Item HG 1030, which is a 5 ounce glass vessel measuring approximately 2.375 inches tall with a diameter of 3.25 inches; and 3KG, which is a 1.25 ounce glass candle vessel. Upon importation into the United States, the candle holders are sent to the customer’s facility where they will be filled with wax and wick, fitted with a matching lid and packaged for retail sale. As imported, this candle holders are disposable vessels made of thin, clear glass and are stated to be in compliance with ASTM F2179. In NY N260440, CBP classified the following in heading 9405, HTSUS: Item number E3041, a 14.5 oz. glass candle holder. The article is a glass jar candle holder made of thin, clear glass, measuring approximately 3.5 inches high with an outside diameter of 4 inches. Upon importation into the United States, the candle holders are sent to the customer’s facility where they will be filled with wax and wick and fitted with a matching lid and packaged for retail sale. This item complies with ASTM F2179. The style at issue in NY N094595 is a cuplike container made of thin, clear glass and measuring approximately 2 ½ inches high with an outside diameter of 2 ¾ inches. The container is designed to be filled with candle wax. Upon importation into the United States by ARC International, the candle vessels are sent to the customer’s facility and filled with wax and a wick and packaged for retail sale. The item complies with ASTM F2179. ISSUE: Whether the subject articles are classifiable as other non-electrical lamps and lighting fittings of subheading 9405.50.40, HTSUS, other glass containers for the conveyance or packing of goods under subheading 7010.90.50, HTSUS, or as other glassware of a kind used for indoor decoration under subheading 7013.99.50, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The 2024 tariff provisions under consideration in this ruling are set forth below: 7010 Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): 7013.37 Other drinking glasses, other than of glass-ceramics: 7013.41 Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: 7013.99 Other glassware: Other: 7013.99.35 Votive-candle holders 7013.99.50 Other: Other: Valued over $0.30 but not over $3 each * * * * 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; * * * * Note 1(e) to Chapter 70, HTSUS, excludes “[L]amps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 9405.” The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispos

Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. The 2024 tariff provisions under consideration in this ruling are set forth below:7010 Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018):7013.37 Other drinking glasses, other than of glass-ceramics:7013.41 Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics:7013.99 Other glassware: Other: 7013.99.35 Votive-candle holders7013.99.50 Other: Other: Valued over $0.30 but not over $3 each* * * * 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; * * * * Note 1(e) to Chapter 70, HTSUS, excludes “[L]amps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 9405.” The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 94.05 provides, in pertinent part:(I) LAMPS AND LIGHTING FI