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NY F88263




June 20, 2000

CLA-2-70:RR:NC:2:226 F88263

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000, 7013.99.5000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of three decorative glass articles from China

Dear Ms. Liu:

In your letter dated June 1, 2000, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested.

The first sample (item #C74t0531) consists of a clear tubular-shaped glass bowl, a piece of textile holly berry garland, and three floating holly berry candles. The bowl measures approximately four inches in height and ten inches in diameter. Each candle is in the shape of a green holly leaf with red berries and measures approximately one inch in height and two inches in diameter at its widest point.

According to the information which you submitted, the bowl, garland and candles will be packed together for retail sale in their imported condition.

The glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl will be $6.00.

The second sample (item #C05K0089) consists of a frosted glass bowl, a metal stand and eight round floating candles. The glass bowl measures approximately five inches in height and thirteen inches in diameter at the top. The metal stand measures approximately five inches high with a diameter of seven inches at the bottom and eight and one-half inches in diameter at the top. Each candle measures approximately two inches in diameter and has a straight side of one-half inch, and is packaged in plastic. You indicated that the frosted glass bowl, the metal stand, and candles will be packed together for retail sale in their imported condition.

The frosted glass bowl represents the essential character of this set. You indicated in your letter that the unit value of the glass bowl will be $6.04.

The applicable subheading for the two glass bowl sets (item #C74t0531 and #C05K0089) will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem.

The last sample (item #C76C0071) consists of a clear cylinder-shaped glass vase, a piece of textile maple leaf garland, one package of colored glass beads and two round floating candles. The glass vase measures approximately six inches in height and three and one-half inches in diameter at the top. Each candle measures approximately three and one-quarter inches in diameter and has a straight side of one inch, and is packaged in plastic.

You indicated that the glass vase, maple leaf garland, colored glass beads and candles will be packaged together for retail sale in their imported condition.

The glass vase represents the essential character of this set. You indicated that the unit value of this item is $0.71.

The applicable subheading for the glass vase set (item #C76C0071) will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the two round floating candles and the eight round floating candles are within the scope of the antidumping duty order. The three holly berry shaped candles are not within the scope of the antidumping duty order on petroleum wax candles from China.

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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