CBP Finds Glass Candle Holders Imported Empty to Be Classifiable as Drinking Glasses

Glass votive-candle holders that are imported empty, but later filled with a wick and candle wax in the U.S., are classifiable as drinking glasses, CBP said in an April 24 ruling. The ruling, HQ H275806, was in response to an internal advice request from the Industrial and Manufacturing Materials Center of Excellence and Expertise. Law firm Stein Shostak, on behalf of CGT General Merchandise, asked the CEE to seek internal advice, the agency said.

At issue are two sizes of glass candle holders, imported empty, but later "sold and used as religious candles," CBP said. Following entry into the U.S., the candles are added, as are plastic labels with religious iconography. Such candles were entered at the Port of Los Angles classified in chapter 7010 as "Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass." CBP disagreed with that classification. "The types of containers found in heading 7010, HTSUS, are principally used to convey a product to the consumer who then uses the product and discards the container," it said.

These products aren't "principally used to commercially convey candle wax and then be discarded; rather, in their condition as imported, they have the form of a class or kind of article principally used as a drinking glass." CBP found "seemingly identical articles" in its market research, which included "persuasive evidence that after the candle is consumed, the product is intended to be re-used in a manner suited to its physical form as a drinking glass. Due to the "physical forms" of the candle holders, "we consider them to belong to a class or kind of merchandise that is principally used as 'drinking glasses,'" CBP said.

The law firm told CBP that the candle holder should then be classified in subheading 7013.99.35 as votive-candle holders. "CBP has long held that glass votive-candle holders are glass holders principally used for commemorative, devotional or religious purposes," it said. In this case, classification under subheading 7013.99.35, "as a votive-candle holder, is not proper as there is nothing about the physical forms of the '12 oz. cup' and '16 oz. cup' in their condition as imported that distinguishes them as being used for devotional purposes," CBP said. The items should be classified with a 28.5 duty rate in 7013.37.1000 as “[G]lassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other drinking glasses, other than of glass-ceramics: Other: Other: Valued not over $0.30 each.”