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NY 884801




May 6, 1993

CLA-2-70:S:N:N3:226 884801

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.35; 7013.39.20

Mr. Norbert P. Kunz
Glashaus Inc.
415 W. Golf Road Suite 13
Arlington Heights, Illinois 60005

RE: The tariff classification of glass candle holders from Germany.

Dear Mr. Kunz:

This is in response to your request for a tariff classification ruling dated February 25, 1993 and received in this office April 12, 1993.

You have submitted several samples of glass candle holders. Items 843 and 844 are marked as being oil lamps. These items vary in height from 3 3/4 inches to 5 3/4 inches. Each sample is red in color and has a cylindrical shape which curves in at the top to a short neck (approximately 1/4 inch high). The mouth of each item is encircled with an lip. Items 842 and 848 are referred to as paraffin lights. They are also red in color and cylindrical in shape. These items also vary in height from 2 1/2 inches to 4 inches. both of these items have collar like borders at their bases and lips that encircle their mouths. You state that these products will be imported empty. You have referred to all four of these samples as grave candles and you state that they are to be used to hold candles in churches or on graves.

Items 841 and 846 are marked as being "teelights." They are made of glass and are approximately approximate 1 inch in height and 1 5/8 inches in diameter. You state that these items will hold small candles and will be placed under waterpots, coffeepots, etc. for the purpose of keeping liquid hot. You have stated that this item is under $1.00 in value.

Your request also includes a sketch of a glass party light which will hold candles and be set on tables. NIS George Kalkines has determined that he can not classify this item without a sample and an information about its imported condition and how it is used. Therefore, your party light will not be classified in this ruling. The provision applicable to the grave lights (items 842, 843, 844, and 848) will be subheading 7013.99.35, Harmonized Tariff Schedule of the United States (HTS), which provides Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: Other: Votive-candle holders. The duty rate will be 6.6 percent ad valorem.

The provision applicable to the "teelights" (items 841 and 846) will be subheading 7013.39.20, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass ceramics: Other: Other: Valued not over $3.00 each. The rate of duty will be 30 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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