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NY M80155





February 21, 2006

CLA-2-70:RR:NC:1:126 M80155

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

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

Dear Mr. Hoffacker:

In your letter dated January 25, 2006, on behalf of your client, At Home America, Inc., you requested a tariff classification ruling. Representative samples and two catalogue pages depicting the items you wish to import were submitted with your ruling request. The samples are being returned to you as requested.

The subject merchandise, designated in your letter as “Glass Candleholder Set” - item #10401303, is a set consisting of one square glass vase, one oval glass bowl, two candles (square and oval), and two bags of river rocks. The glass vase measures 8 inches in height and 4 inches at the top opening. The glass bowl measures 4 inches in height and six inches at the top opening.

You indicated in a telephone conversation with this office, in their imported condition, the vase and bowl, along with the candles and river rocks, will be packaged together for retail sale as a set.

Although the vase and bowl can accommodate a candle, these articles have the form of a general-purpose item. These glass articles are multifunctional and can be used to hold a variety of miscellaneous items in the household.

The two glass articles represent the essential character of the set.

You stated in your letter that the unit value of each glass article is over thirty cents but not over three dollars.

The applicable subheading for the decorative glassware set containing glass articles, candles and river rocks - item #10401303 - will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 each. The rate of duty will be 30 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact the Department of Commerce at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on "Import Administration Home Page" - click on "Decisions and Data" - click on "Scope Rulings: Candles from the PRC").

Sincerely,

Robert B. Swierupski
Director,

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