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March 19, 1999

CLA-2-70:RR:NC:2:226 D89281

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.29.2000

Mr. Douglas J. Wyatt
Walgreens
200 Wilmont Road
Deerfied, IL 60015

RE: The tariff classification of a drinking glass from Taiwan

Dear Mr. Wyatt:

In your letter dated March 10, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The subject article, item #829960, is a two and one half inch drinking glass that is decorated with pictures associated with Halloween (Jack O’Lantern, ghosts, black cat, etc.). You stated in a telephone conversation that the unit value for this item is forty-two cents.

In your presentation, you suggested that this article should be regarded as a candle holder and classified as an illuminating article in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS). Although the article can be used to hold a candle, the article has the form of a small drinking glass. Therefore, subheading 9405.50.4000, HTS, does not apply.

The applicable subheading for the drinking glass will be 7013.29.2000, HTS, which provides for drinking glasses...other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 26.2 percent ad valorem.

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 Jacob Bunin at 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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