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NY L88227




November 18, 2005

CLA-2-70:RR:NC1:126: L88227

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.4000

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

RE: The tariff classification of glass stands from China

Dear Ms. Schmidt:

In your letter, dated October 25, 2005, you requested a tariff classification ruling regarding four glass stands from China.

Samples of the products were submitted with your ruling request. In accordance with your request, these samples will be returned to you.

The stands are circular in shape. Each stand is flat and has a rim that runs around the edge of the product.

The external diameters of the stands are 7.5 inches 5.125 inches, 4.25 inches and 3.25 inches. The internal diameters of the stands are 6.25 inches, 3.875 inches, 3 inches and 2 inches.

You stated that each of the three larger stands is valued over thirty cents but not over three dollars. You stated that the value of the smallest stand is not over thirty cents.

Although you stated that the articles will be used to hold pillar candles, these products have the form of general purpose stands that are capable of holding any type of item. The stands are regarded as general purpose glassware, not as candleholders.

The applicable subheading for the three glass stands that are valued over thirty cents but not over three dollars each 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 purposesother glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the glass stand that is valued not over thirty cents will be 7013.99.4000, 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.

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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