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NY J89873




December 17, 2003
CLA-2-70:RR:NC:1:126 J89873

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.8000

Ms. Michelle Dias
Princess House
470 Myles Standish Boulevard
Myles Standish Industrial Park
Taunton, MA 02780

RE: The tariff classification of a decorative glass article from China

Dear Ms. Dias:

In your letter dated November 21, 2003, you requested a tariff classification ruling regarding a ”Snowman Tealite Holder”. A photograph of the item was submitted with your ruling request.

The subject article is a decorative tabletop glass article consisting of three glass snowmen figurines permanently affixed to a circular “polyresin” base that resembles snow. Each snowman is dressed in a sweater, hat and scarf and is holding an open book. There is an indentation at the top of the base which accommodates a tealight candle. The tealight candle is included with the article.

The essential character of this article is imparted by the three glass snowmen.

The applicable subheading for the decorative glass article will be 7013.99.8000, 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: other: valued over three dollars each but not over five dollars each. The rate of duty will be 11.7 percent ad valorem. The rate of duty for 2004 will be 11.3 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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