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NY L82779




March 21, 2005

CLA-2-70:RR:NC:1:126 L82779

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

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

Dear Mr. Hoffacker:

In your letter dated February 24, 2005, on behalf of your client, At Home America, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The submitted sample, designated in your letter as “Rustic Star Luminary” - item number WY2654, is a decorative vase-shaped glass article. The item is composed of molded glass in the shape of a vase with thin metal wrapped around the exterior surface of the glass. The exterior surface of the article has a rust-like appearance and is decorated with star-shaped cutouts located around the upper and lower perimeter as well as two large star-shaped cutouts on the front and back of the article. The measurements are twelve inches in height by 5 inches in diameter at the top opening by 3 ¼ inches in diameter at the base.

You indicated in your letter that the unit value of this item is over $0.30 but not over $3.00. You also indicated that the product will be imported without a candle.

You stated in your letter that the intended use of this article will be a luminary for walkways or as a decorative candleholder. However, based on the size of the glass component, the product appears to be a general-purpose decorative item that can be used to hold flowers, potpourri and numerous other household items. A candle is only one of the numerous items that this product is capable of holding.

The applicable subheading for the decorative glass article 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: 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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