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NY J82656




April 15, 2003

CLA-2:70:RR:NC:2:226 J82656

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Kris Spurbeck
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of five glass articles from China

Dear Ms. Spurbeck:

In your letter dated March 14, 2003, on behalf of your client Target Stores, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request.

The first sample, which is identified as item #GF2665, is a clear glass bowl that measures approximately three and one-quarter inches in height and five inches in diameter at the opening.

The second sample, which is identified as item #GF2340, is a clear glass vase-shaped article designed with a flared top and a one-inch pedestal base. The item measures approximately five and three-quarters of an inch in height and five and one-half inches in diameter at the opening.

The third sample, which is identified as item #GT2054, is a pink glass plate with a ruffled edge. The item measures approximately one and one-half inches in height and five and one-half inches in diameter.

The fourth sample, which is identified as item #GT2602BT, is a saucer-shaped clear glass plate with a flared rim. The rim around the article is adorned with painted flowers. There is a slight indentation in the center of the plate. The item measures approximately five and one-half inches in diameter. The last sample, which is identified as item #GZ0307FP, is a mauve-colored, frosted glass plate that measures approximately five inches in diameter.

You indicated in your letter that the unit value of each item will be $1.27, $1.33, $0.90, $0.55, and $1.65, respectively.

You suggested in your letter that these glass articles should be regarded as candleholders and classified in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS). We do not regard these types of articles as candleholders because each item has the form of a general-purpose article that is not specifically dedicated to the function of a candleholder. A candle is only one of the numerous items which these products are capable of holding. Therefore, these items should be classified as general-purpose glass articles in heading 7013, not as candleholders in heading 9405.

The applicable subheading for the five glass articles 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: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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