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NY L88549




November 28, 2005

CLA-2-70:RR:NC1:126: L88549

CATEGORY: CLASSIFICATION

TARIFF NO.: 7018.10.5000

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

RE: The tariff classification of glass stones from China

Dear Ms. Schmidt:

In your letter, dated October 27, 2005, you requested a tariff classification ruling regarding small glass stones.

Samples of these glass stones were submitted with your ruling request. The samples will be returned to you in accordance with your request.

Each of these items is approximately 12.5 millimeters in diameter.

The glass stones are crescent-shaped. Each has been painted with a silver color.

You stated that the items will be used for “decoration in floral arrangements, candlescapes, craft projects, potted plants, and similar home decorating ideas.”

In your letter you asked whether these small glass stones are more appropriately classified as glassware for indoor decoration in heading 7013 of the Harmonized Tariff Schedule of the United States (HTS) or as glass smallwares in heading 7018 of the HTS. The merchandise is clearly described by both provisions. However, heading 7018 would apply rather than heading 7013, because the language of heading 7013 specifically excludes products that are classifiable in heading 7018.

The applicable subheading for the small glass stones will be 7018.10.5000, HTS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: other. The rate of duty will be free.

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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