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NY K86730




June 25, 2004
CLA-2-70:RR:NC:1:126 K86730

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07083

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

Dear Ms. Bonadonna:

In your letter dated June 2, 2004, you requested a tariff classification ruling. A representative sample of the product you wish to import was submitted with your ruling request.

The submitted sample, SKU #13327793 - “Angel”, is a decorative seven-inch high glass article in the shape of an angel. The angel figurine is composed of stained glass framed in metal wire. Stained glass beads hang from the angel’s wings. A two-inch metal cup is attached to the base of the article. The metal cup is designed to accommodate a candle. You stated in your letter that the candle will not be imported with the glass article.

Item SKU #13327807 - “Snowman” - is a decorative glass article in the shape of a snowman. A photograph of the item was submitted with your ruling. The design characteristics of the snowman are the same as the angel figurine.

Although each of these articles can accommodate a candle, the illumination of the candles when lit only serves to enhance the decorative glass figurines.

You indicated in your letter that the unit value of each glass article is over $0.30 but not over $3.00.

The applicable subheading for the two decorative glass articles will be 7013.99.5000, 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 $0.30 but not over $3.00. 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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