What Every Member of the 

Trade Community Should Know About: 

New Decisions on 

Candle Holders v. 

Decorative Glass 

Articles

AN INFORMED COMPLIANCE PUBLICATION 

APRIL 2006 
New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published February 2000 

Revised January 2004 

Reviewed With No Changes May 2005 

Reviewed with No Changes April 2006 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally 

created using Microsoft® Word. Pagination and margins in downloaded versions may 

vary depending upon which word processor or printer you use. If you wish to maintain 

the original settings, you may wish to download the Portable Document Format (PDF) 

version, which can then be printed using Adobe® Reader® or other PDF reader. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to 

provide information to the public, CBP has issued a series of informed compliance publications 

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a follow-up to 

a previously issued publication titled “Lamps, Lighting and Candle Holders.” “New Decisions on 

Candle Holders v. Decorative Glass Articles” addresses recent rulings providing new guidelines 

for making distinctions between candle holders and general purpose decorative glass articles. 

We sincerely hope that this material, together with seminars and increased access to rulings of 

U.S. Customs and Border Protection, will help the trade community to improve voluntary 

compliance with customs laws and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell, 

Acting Assistant Commissioner 

Office of Regulations and Rulings 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

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New Decisions on Candle Holders v. Decorative Glass Articles 

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INTRODUCTION..........................................................................................7 

PRINCIPAL USE .........................................................................................8 

GLASS BELL SHAPED VESSELS ON METAL STANDS, GLASS 

SQUARE OR CUBE SHAPED ARTICLES AND GLASS FLOWER POT 

SHAPED ARTICLES ...................................................................................9 

GLASS ARTICLES ON METAL STANDS ................................................12 

GLASS STANDS.......................................................................................13 

DRINKING GLASSES V. CANDLE HOLDERS ........................................15 

CANDLES AND CANDLE HOLDERS ......................................................17 

THE IMPORTER’S RESPONSIBILITIES ..................................................18 

INVOICING REQUIREMENTS ..................................................................20 

ADDITIONAL INFORMATION...................................................................22 

The Internet................................................................................................................ 22 

Customs Regulations ................................................................................................. 22 

Customs Bulletin ........................................................................................................ 22 

Importing Into the United States................................................................................. 23 

Informed Compliance Publications............................................................................. 23 

Value Publications...................................................................................................... 24 

“Your Comments are Important”................................................................................. 25 

 

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New Decisions on Candle Holders v. Decorative Glass Articles 

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INTRODUCTION 

 This informed compliance publication is a follow-up to a previously issued 

publication entitled What Every Member of the Trade Community Should Know About: 

Lamps, Lighting And Candle Holders. 

 In the earlier publication (among other subjects) we discussed the classification 

of glass candle holders under the Harmonized Tariff Schedule of the United States 

(HTSUS). In particular, we emphasized the distinction between general purpose glass 

candle holders classifiable in subheading 9405.50.40, HTSUS, and general purpose 

decorative glass articles classifiable in subheading 7013.99.50, HTSUS or other 7013 

subheadings depending on unit value. 

 Since the publication of Lamps, Lighting And Candle Holders, several new 

rulings have been issued which address the distinction between products classifiable in 

heading 9405 and products classifiable in heading 7013. For merchandise with specific 

forms, these recent rulings have provided new guidelines for making distinctions 

between candle holders and general purpose decorative glass articles. 

 As explained in the earlier publication, subheading 9405.50, HTSUS provides for 

non-electrical lamps and lighting fittings. The eight digit subheadings for this 

merchandise include provisions which cover “incandescent lamps designed to be 

operated by propane or other gas, or by compressed air and kerosene or gasoline” 

(9405.50.20); other non-electrical lamps and lighting fittings of brass (9405.50.30); and 

other non-electrical lamps and lighting fittings of materials other than brass 

(9405.50.40). Glass candle holders (other than religious/memorial candle holders) are 

classifiable in subheading 9405.50.40, HTSUS. 

 Products claimed to be candle holders are often entered incorrectly. Glass items 

which are principally used as religious or memorial candle holders are classifiable as 

votive candle holders in subheading 7013.99.35, HTSUS. While glass articles which 

are principally used as general purpose candle holders are classifiable in subheading 

9405.50.40, glass products which are principally used as general purpose decorative 

articles are classifiable in subheading 7013.99.50, HTSUS, or other 7013.99 

subheadings based on the unit value of the item. 

 Glass decorative articles valued not over thirty cents each are classifiable in 

subheading 7013.99.40. When the unit value is over thirty cents but not over three 

dollars, subheading 7013.99.50 is applicable. When the unit value is over three dollars 

but not over five dollars, the applicable subheading is 7013.99.60 (for an article which is 

cut or engraved) or subheading 7013.99.80 (for an item which is not cut or engraved). 

Glass decorative articles valued over five dollars each are classifiable in subheading 

7013.99.70 (for articles which are cut or engraved) or subheading 7013.99.90 (for 

products which are not cut or engraved). 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 When a glass product is claimed to be a candle holder, the competing HTSUS 

provisions which must be studied are subheading 7013.99.35 which provides for glass 

votive (i.e., religious or memorial) candle holders, subheading 9405.50.40 which covers 

general purpose candle holders of glass, and subheading 7013.99.50 or other 7013.99 

subheadings (depending on unit value) which provide for general purpose decorative 

glass articles. These competing provisions are often confused. 

 Our previous informed compliance publication discusses the general principles to 

be applied when one is making distinctions between these subheadings. The current 

publication discusses recent decisions which provide specific guidelines for making 

these distinctions when one is classifying particular types of glass articles. 

PRINCIPAL USE 

In determining whether a glass product is classifiable as a votive (i.e., 

religious/memorial) candle holder in subheading 7013.99.35, a general purpose candle 

holder in subheading 9405.50.40 or a general purpose decorative glass article in 

subheading 7013.99.50 (or another 7013.99 subheading depending on unit value), U.S. 

Customs must determine the principal use of the article in question. Principal use, not 

actual use, is the key to classification. 

 Principal use is defined as that use which exceeds each other single use in 

the United States for merchandise of the same class or kind as the imported 

product. The form of the article as imported is the most important criterion for 

determining class or kind which determines principal use. 

 

 Although an individual glass item may be capable of use or may actually be used 

as a religious/memorial candle holder, if the form of the product indicates that this type 

of article is not principally used as a religious/memorial candle holder, subheading 

7013.99.35 is not applicable. If the glass article is principally used as a general purpose 

candle holder, subheading 9405.50.40 is applicable. 

 Although an individual glass item may be capable of use and may actually be 

used as a general purpose candle holder, if the form of the article indicates that it is not 

principally used as a candle holder, subheading 9405.50.40 is not applicable. Glass 

items principally used as general purpose decorative articles are classifiable in 

subheading 7013.99.50 (or other 7013.99 subheadings depending on unit value). Note 

rulings HQ 954319, June 14, 1993; HQ 956810, November 28, 1994; HQ 956048, July 

7, 1994; HQ 962624, May 12, 1999; HQ 962414, June 21, 1999; HQ 965998, 

December 17, 2002; HQ 966106, December 31, 2002; NY F85426, April 12, 2000; NY 

G80649, August 30, 2000; NY I89827 January 30, 2003; NY J80453, February 14, 

2003; NY J82656, April 15, 2003. 

 General purpose glass articles are frequently entered incorrectly in subheading 

9405.50.40. Glass products which are principally used as potpourri holders, flower 

vases, holders for miscellaneous items or general purpose decorative articles will not be 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

regarded as candle holders even though they may also be used to hold candles. 

Clearly, the form of the article as imported is the crucial factor in any 

determination of principal use. A series of rulings have indicated that the 

definition of “form” includes both the elements of shape and size. Each of these 

factors plays a role in our determination of the class or kind of merchandise 

under consideration. Note rulings HQ 960475, June 30, 1998; HQ 960499, July 8, 

1998; HQ 960819, July 16, 1998; HQ 960962, July 15, 1998; HQ 961095, July 20, 

1998; HQ 961141, July 21, 1998; HQ 961211, July 23, 1998; HQ 961866, July 29, 

1998: HQ 962624, May 12, 1999; HQ 965200, July 10, 2002. 

GLASS BELL SHAPED VESSELS ON METAL STANDS, GLASS 

SQUARE OR CUBE SHAPED ARTICLES AND GLASS FLOWER POT 

SHAPED ARTICLES 

 For certain specific types of glassware (certain shapes), the rulings cited above 

have indicated general size standards which should be applied when one distinguishes 

between candle holders and general purpose glassware. These rulings have 

addressed the classification of glass articles in specific forms including glass bell 

shaped vessels on metal stands, square or cube shaped articles and flower pot shaped 

articles. 

 When a glass item in one of these forms is five inches or less in depth and the 

diameter of the opening is four inches or less, the product is generally regarded as a 

candle holder and classified in subheading 9405.50.40, HTSUS. 

 When a glass item in one of these forms is over five inches in depth or the 

diameter of the opening is over four inches, the product is usually regarded as a 

general purpose household article and classified in subheading 7013.99.50 (or 

another 7013.99 subheading depending on the unit value). 

Glass products in the form of flower pot shaped articles, bell shaped articles on 

metal stands, and cube or square shaped articles are often entered incorrectly. 

Importers should be aware of the distinctions between those items which are principally 

used as candle holders and classified in subheading 9405.50.40, HTSUS, and those 

which are principally used as general purpose decorative articles and classified in 

subheading 7013.99. For these forms, importers should be familiar with the distinctions 

based on size outlined in HQ rulings 960475, 960962, 960819, 961095, 961211, 

961141, 960499, 961866, 965200 and 962624. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

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New Decisions on Candle Holders v. Decorative Glass Articles 

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GLASS ARTICLES ON METAL STANDS 

 Regarding the glass articles on metal stands, please note that these items could 

be regarded either as sets or composite goods depending on the precise facts. When 

the glass item cannot stand on its own, the stand and glass item are regarded as a 

composite good. When the glass article can stand on its own and is packed together for 

retail sale with the stand (in its imported condition), the article and the stand will be 

regarded as a set. 

 In either case, the essential character of a glass article on a metal stand is 

generally held to be the glass portion, rather than the metal portion, of the 

product. Accordingly, as explained in our previous informed compliance publication, 

Lamps, Lighting and Candle Holders, glass articles with metal stands should 

generally be classified under the provision applicable to the glass articles, not under the 

provisions applicable to the metal. Note rulings HQ 956048, July 7, 1994; HQ 956810, 

November 28,1994; HQ 960620, August 26, 1997; HQ 087727, Sept. 21, 1990; HQ 

960819, July 16, 1998; HQ 960962, July 15, 1998; HQ 961095, July 20, 1998; HQ 

961141, July 21, 1998; HQ 961211, July 23, 1998; HQ 962624, May 12, 1999; HQ 

964680, November 21, 2001; NY G80140, August 15, 2000; NY H81611, May 15, 2001. 

 The function of a glass vessel on a metal stand is holding items. This function is 

performed by the glass portion of the merchandise. The metal stand is ancillary; it 

simply serves to support the glass. Glass articles with metal stands are often entered 

incorrectly under provisions applicable to the metal (e.g., provisions in Chapter 73 of the 

HTSUS). The rulings cited above have emphasized the fact that the function of holding 

or displaying items is inherent in the glass portion of the merchandise, not the metal. 

Based on this function, we have generally held that the essential character of this type 

of merchandise is represented by the glass vessel, not the metal stand. See General 

Rule of Interpretation (3)(b) [GRI (3)(b)], HTSUS. 

 Thus, a glass item on a metal stand will be classified in subheading 9405.50.40 if 

the form of the glass vessel indicates that it is principally used as a candle holder. If its 

form indicates that it is principally used as a general purpose decorative article (e.g., for 

holding potpourri, flowers or miscellaneous items), a glass holder with a metal stand will 

be classified in the appropriate 7013.99 subheading based on unit value. Note

Pomeroy Collection, Ltd. v. United States, 336 F. 3d 1370 (Fed. Cir. 2003), aff’g 

Pomeroy Collection, Inc. v. United States, 246 F. Supp. 2d 1286 (Ct. Int’l Trade 

2002). 

 In those instances when a glass article on a metal stand is classified in 

subheading 7013.99, the determination of the proper eight digit subheading is directly 

dependent on whether we regard the product as a set or a composite good. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 When we regard the glass article on a metal stand as a set (i.e., when the article 

can stand on its own and is packed together with the stand for retail sale), the unit value 

which determines the applicable 7013 subheading is the unit value of the glass item 

alone, not the value of the entire set. However, when we regard the glass vessel and 

metal stand as a composite good (i.e., when the glass cannot stand on its own), the unit 

value which determines the applicable 7013 subheading will be the value of the entire 

composite good. 

 There is one exception to the general rule that glass articles with metal stands 

are classifiable under the provision applicable to the glass. This exception involves a 

simmer vase or burner which incorporates both a glass vessel (used to hold potpourri) 

on a metal stand and a separate metal stand beneath the glass vessel. The additional 

metal stand incorporated in the simmer vase is used to hold a flame which will heat up 

the potpourri. Since this item incorporates two functions (the glass for holding material 

and the metal stand for holding the candle which will heat up the potpourri), we cannot 

simply say that the glass portion is the more important component. 

 Rulings have held that the most important function of the simmer vases is 

heating. Since the portion of the product which performs this function is the metal 

component (not the glass component), the simmer vase is classifiable in subheading 

7321.83.00, HTSUS under the provision for stoves, ranges, grates, 

cookers,...barbecues, braziers, gas rings, plate warmers and similar nonelectric 

domestic appliances, and parts thereof, of iron or steel:...other appliances:...for solid 

fuel. Note rulings HQ 960962, July 15, 1998; NY B88280, August 19, 1997; NY 

A81346, April 2, 1996. 

 It is important to remember that the simmer vase is an exception. Generally, 

glass articles on metal stands will be classified based on the glass component, not the 

metal component. 

GLASS STANDS 

Often glass stands are incorrectly claimed to be candle holders and 

entered incorrectly in subheading 9405.50.40. However, these items are usually 

regarded as general purpose glass articles which can be used to support any 

item on a desk or table. 

Although a glass stand can be used as a resting place for a candle, we do 

not regard stands as items which are principally used as candle holders. They 

are correctly classifiable as glassware for indoor decoration or similar purposes 

in subheading 7013.99.50 (or other 7013.99 subheadings depending on unit 

value), not as illuminating articles in subheading 9405.50.40, HTSUS. Note rulings 

HQ 961842, March 12, 1999; NY 814327, November 30, 1995; NY D89102, April 1, 

1999, J82678, April 4, 2003. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 Glass stands are often flat. They can be rectangular or circular and often have 

feet. Sometimes there is a small rim running around the outer edge of the stand. The 

rulings have held that in all these forms the glass stands are classifiable in subheading 

7013.99.50, not subheading 9405.50.40. These products are regarded as general 

purpose household articles, not as candle holders. 

 There is a single exception when a glass stand is regarded as a candle holder. 

When the stand has a pronounced groove in its center specifically designed to hold a 

candle, the article will be regarded as a candle holder and classified in subheading 

9405.50.40. Note ruling NY D87779, February 23, 1999. 

Please note, however, that a simple small rim running around the edge of 

the glass stand will not make the item a candle holder. Note ruling HQ 961842, 

March 12, 1999. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

DRINKING GLASSES V. CANDLE HOLDERS 

In our previous publication, Lamps, Lighting and Candle Holders, we indicated 

that the Jewish memorial candle holder - the Yahrtzeit light - is classifiable as a votive 

candle holder in subheading 7013.99.35, HTSUS. This item is used in the home to hold 

a candle lit in memory of a deceased relative. We explained that subheading 

7013.99.35 is limited to articles which are principally used as religious/memorial candle 

holders and the Yahrtzeit light is one of the few products which falls into this category. 

 Although the form of the Yahrtzeit light usually resembles the form of a drinking 

glass, the lip is a little irregular in shape - i.e., the product is not a perfect drinking glass. 

Consequently, it is classifiable as a votive candle holder (i.e., a religious/memorial 

candle holder) in subheading 7013.99.35, not as a drinking glass in subheading 

7013.29. Note ruling HQ 960022, May 5, 1997. 

 While the Yahrtzeit light is not regarded as a drinking glass because of its 

irregular lip, we have often seen items which are ordinary drinking glasses incorrectly 

claimed to be candle holders. Ordinary drinking glasses classifiable in subheading 

7013.29 have often been entered incorrectly as illuminating articles in subheading 

9405.50.40 or as votive candle holders in subheading 7013.99.35. 

Since an article which is in the form of an ordinary drinking glass clearly 

belongs to the class or kind of merchandise regarded as drinking glasses, it must 

be classified as a drinking glass in subheading 7013.29. 

 Although in a given instance this type of article might actually be used as a 

candle holder, the form of the item indicates that it is principally used as a drinking 

glass. Since classification is based on principal use rather than actual use, an 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

item in the form of an ordinary drinking glass must be classified as a drinking 

glass in subheading 7013.29 even when it is actually used as a candle holder. 

Subheading 9405.50.40 is not applicable. 

 Note rulings HQ 961866, July 19, 1998; NY 809460, 05-11-95; NY D89281, 

March 19, 1999. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

CANDLES AND CANDLE HOLDERS 

 As indicated in the previous publication, Lamps, Lighting and Candle Holders, 

when a loose candle and its holder are imported together packed for retail sail as a set, 

the essential character of this set under GRI (3)(b) is usually represented by the holder, 

not the candle. Therefore, the set is generally classifiable under the provision 

applicable to the holder, not the candle. A glass article packed for retail sale as a set 

with a candle is generally classifiable either in subheading 9405.50.40 or 7013.99 

(depending on our determination of principal use), not in subheading 3406.00.00. Note 

ruling HQ 956347, August 30, 1994. 

 When a candle is poured into its holder and imported as a composite good, the 

essential character of the merchandise is generally represented by the candle 

(subheading 3406.00.00) if the holder is a relatively inexpensive item. Note HQ 

956577, April 17, 1995. However, if the holder is an expensive item, the holder could 

represent the essential character of this composite good. Classification will be based 

on the component of the composite good (candle or holder) which is held to impart the 

essential character to the merchandise. 

 One ruling (HQ 961495, October 26, 1998) addressed the classification of an 

expensive glass holder containing a poured candle. In this ruling it was held that the 

essential character of the composite good was imparted by the holder. The 

merchandise was classified in subheading 9405.50.40.

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 Please note in this situation (involving a candle poured in an expensive glass 

article), the product is regarded as a candle holder and subheading 9405.50.40 is 

applicable rather than subheading 7013.99. This would be true even if we hold that the 

glass article when imported empty would be classified as a decorative glass article in 

subheading 7013.99.50 (or another 7013.99 subheading depending on unit value). 

 Once the candle is poured into the glass article, the possibility of classification in 

subheading 7013.99.50 (or another 7013.99 subheading based on unit value) is 

eliminated. A candle poured in a glass article is classified in subheading 3406.00.00 

when the merchandise is relatively inexpensive or subheading 9405.50.40 when the 

glass item is expensive. Once the candle is poured, the classification of the glass 

article when imported empty becomes irrelevant. The fact that the candle is poured 

within the glass article indicates that this product has a different form and belongs to a 

different class or kind of merchandise than the empty glass article. 

 When a glass article and a candle are not imported as a set (i.e., the glass item 

and the candle are not packed together for retail sale) and the candle is not poured into 

the article, the two products (loose candle and holder) will be classified separately. The 

candle will be classified in subheading 3406.00.00 and the glass article will be classified 

in its appropriate provision depending upon our determination of principal use (i.e., 

subheading 7013.99.35 if it is principally used as a religious/memorial candle holder, 

subheading 9405.50.40 if it is principally used as a general purpose candle holder, or 

subheading 7013.99.50 or another 7013.99 subheading depending on unit value if it is 

principally used as a general purpose household article). 

 It is important to note that most candles from China are subject to anti-dumping 

duty. Whether a candle and candle holder are classified under the provision applicable 

to the candle or the provision applicable to the candle holder, the importer must pay 

anti-dumping duty on most Chinese candles and candles poured in holders. Note ruling 

HQ 962047, 05-17-99. 

THE IMPORTER’S RESPONSIBILITIES 

 Since the enactment of the Customs Modernization Act in December 1993, the 

legal burden of correctly classifying merchandise has shifted from U.S. Customs to the 

importer, who must use reasonable care in carrying out this responsibility. Prior to 

importation, the importer of record is responsible for determining the material, form (size 

and shape) and principal use of the merchandise in question. 

 The importer should be aware of the distinctions between votive glass candle 

holders classifiable in subheading 7013.99.35, general purpose candle holders 

classifiable in subheading 9405.50.40 and general purpose decorative glass articles 

classifiable under various 7013.99 subheadings (e.g., subheading 7013.99.50) 

depending on the unit value of the item. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 The importer should understand the concept of principal use - i.e., that use which 

exceeds each other single use in the United States for merchandise of the same class 

or kind as the imported product. The form of the article as imported determines its class 

or kind which determines its principal use. The shape and the size of an imported 

article are both significant factors in defining its form. The importer should understand 

that the actual use of the imported article might not be the same as its principal use. 

 General purpose glass articles which could be used to hold a variety of items 

(e.g., flowers, glass beads, food material, potpourri, miscellaneous household items, 

etc.) are often incorrectly described as candle holders and entered incorrectly in 

9405.50.40. The importer must understand that classification is based on principal use 

and glass items which are principally used as general purpose household articles are 

classifiable in subheading 7013.99.50 (or another 7013.99 subheading depending on 

unit value), not in subheading 9405.50.40. 

 It may be helpful for the importer to submit marketing and advertising material 

indicating how the merchandise will be marketed and used. However, one should 

understand that this information may not be the deciding factor in any determination 

regarding classification. Although the information will assist us in our analysis, 

classification is based on principal use, not actual use. The form of the article as 

imported will ultimately be more significant in the determination of principal use than 

advertising or marketing material which simply documents actual use. 

 The importer should be aware of Headquarters rulings addressing specific types 

of glass articles - i.e., bell shaped glass vessels on metal stands, cube or square 

shaped glass articles and flower pot shaped glass articles. For these forms, rulings 

have set size standards which enable us to distinguish between candle holders and 

general purpose glass articles. 

 When a glass item in one of these forms is five inches or less in depth and the 

diameter of the opening is four inches or less, the product is generally regarded as a 

candle holder and classified in subheading 9405.50.40, HTSUS. When a glass item in 

one of these forms is over five inches in depth or the diameter of the opening is over 

four inches, the product is usually regarded as a general purpose household article and 

classified in subheading 7013.99.50 (or another 7013.99 subheading depending on the 

unit value). 

Glass products in the form of flower pot shaped articles, bell shaped articles on 

metal stands, and cube or square shaped articles are often entered incorrectly. 

Importers should be aware of the size distinctions explained above and enter these 

products correctly. 

 Importers should be aware of the fact that glass stands are usually regarded as 

general purpose glass articles classifiable in subheading 7013.99.50 (or another 

7013.99 subheading depending on unit value), not as candle holders in subheading 

9405.50.40. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 Importers should understand that items in the form of ordinary drinking glasses 

will be classified as drinking glasses in subheading 7013.29. Even if it is actually used 

as a candle holder, an article with the form of an ordinary drinking glass will not be 

regarded as a candle holder and will not be classified in subheading 9405.50.40. 

 The importer must be aware of the principles which govern the classification of 

candles and candle holders that are imported together. When an imported product 

consists of a candle poured into the holder or a candle and holder packed together for 

retail sale, a determination must be made regarding the essential character of the 

merchandise. See section above entitled “Candles and Candle Holders” for guidelines 

on making this determination. In any case, anti-dumping duty must be paid on most 

Chinese candles and candles poured in holders. 

 A binding ruling regarding the classification of a product may be requested prior 

to importation. See Part 177 of the Customs Regulations (19 CFR 177). A ruling 

request should include a sample of the item as well as information on its use and 

precise composition. Each material which comprises the product should be identified. 

For the forms under discussion in this publication, information on the size of the article 

(including its depth and the size of the opening) is very significant. 

INVOICING REQUIREMENTS 

 In accordance with Section 141.86 of the Customs Regulations (19 CFR 141.86), 

invoices should describe the precise nature and use of the merchandise. Each 

component material of the article should be identified. The precise form of the article 

should be described (e.g., bell shaped, bowl, square or cube, vase, flower pot shaped, 

drinking glass, etc.). 

 For the merchandise under discussion in this paper, information on the size of 

the article (including its depth and the size of the opening) is very significant and it 

would be helpful if this information appeared on the invoice. 

 The invoice should indicate the unit value at which the article is sold by the 

foreign firm to the American importer, the quantity of the merchandise imported and the 

total value of this merchandise. 

 For those products classifiable in subheading 7013.99, the importer must 

remember that the applicable eight digit subheading is dependent on the unit value of a 

single glass article, not the value of several items packed together. 

 In the case of a glass article on a metal stand, the invoice should indicate 

whether or not the glass article can stand on its own, whether or not the glass and stand 

(in their imported condition) are packed together for retail sale as a set, the value of the 

glass vessel alone, and the value of the entire item (i.e., the value of the glass vessel on 

the metal stand). 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

 In the case of glass candle holders or other glass articles imported with candles, 

the invoice should indicate the precise condition of the imported merchandise. Is the 

candle loose when it is imported or has it been poured into the glass item prior to 

importation? If the candle is loose, the invoice should indicate whether or not the 

candle and glass article (in their imported condition) are packed together for retail sale. 

The invoice should indicate the unit value of the glass article and the unit value of the 

candle. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about 

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current and related 

publications such as: 

- Decorative Glassware, 

- Table and Kitchen Glassware, 

- Colored Bubble Glass (and Other Special Types of Glassware), 

- Lamps, Lighting and Candle Holders. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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New Decisions on Candle Holders v. Decorative Glass Articles 

April 2006 

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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