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NY L85004




June 13, 2005

CLA-2-70:RR:NC1:126: L85004

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.4000

Ms. Shirley Schmidt
Pier 1 Imports
100 Pier 1 Place
Level 16
Fort Worth, Texas 76102

RE: The tariff classification of decorative glass articles from China

Dear Ms. Schmidt:

In your letter, dated May 16, 2005, you requested a tariff classification ruling regarding two kits, sku numbers 2063813 and 2063826, consisting of decorative glass articles from China.

Sample of these products were submitted with your ruling request. As per your instructions, these samples will be returned to you.

One kit consists of glass stars packed together with material you described as decorative glass crystals or glass sand. The second kit consists of glass trees packed together with material you described as decorative glass crystals or glass sand.

According to information that you submitted, the unit value of each glass tree or star is not over thirty cents.

You inquired regarding the classification of this merchandise in two different scenarios. You asked about the classification of these products when the glass stars or trees are imported together with the material described as glass crystals or glass sand, packed together for retail sale as a set. You also asked about the proper classification when the glass stars or trees and the material described as glass crystals or glass sand are imported separately.

When the glass stars or trees are imported together with the material described as glass crystals or sand, packed together for retail sale as a set, the essential character of each decorative set is imparted by the glass trees or stars.

When the glass stars or trees are imported with the material described as glass crystals or glass sand, packed together for retail sale as a set, the applicable subheading for each set will be 7013.99.4000, 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 purposesother glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38 percent ad valorem.

When the glass stars or trees are imported separately from the other material, the applicable subheading for the glass stars or trees will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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.

Regarding your request for a classification ruling concerning the material described as glass crystals or glass sand when imported separately from the glass trees or stars, we do not have sufficient information to issue a ruling. Please submit the additional information indicated below.

Describe the precise method in which the material described as glass crystals or glass sand is produced. Does the material consist simply of ground glass or is it produced in another manner? Describe every step in the manufacture of this merchandise.

Please indicate the dimensions and thickness of each glass crystal.

When this information is available, you may wish to consider resubmission of your request regarding the separate importation of the material described as glass crystals or glass sand.

If you resubmit the request, please resubmit the samples of this material as well as a copy of your original letter, along with the additional information requested in this notice.

Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

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