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NY M81787




April 19, 2006

CLA-2-70:RR:NC1:126: M81787

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.4000; 7013.39.2000

Ms. Jona Robinson
Hanna’s Candle Company
2700 Armstrong Avenue
Fayetteville, Arkansas 72701

RE: The tariff classification of glass storage articles

Dear Ms. Robinson:

In your letter, dated March 21, 2006, you requested a tariff classification ruling regarding seven empty glass storage articles.

Samples were submitted with your ruling request.

Items CG146 (capacity: 6.25 ounces; approximately three inches in height), CG147 (capacity: 11 ounces; approximately 3.75 inches in height) and CG148 (capacity: 20 ounces; approximately 4.5 inches in height) are glass storage articles with metal mesh type closures.

You indicated that each of these items is valued over thirty cents but not over three dollars.

Items CG192-L (capacity: 12 ounces; approximately five inches in height), and CG192-S (capacity: eight ounces; approximately 3.5 inches in height) are glass storage articles with black metal lids.

You indicated that the unit value of item CG192-L is over thirty cents but not over three dollars, and the unit value of item CG192-S is not over thirty cents.

Items CG107 (capacity: nine ounces; approximately 5.25 inches in height), and CG144 (capacity: 4.25 ounces; approximately three inches in height) are “shaker” or dispenser-type storage articles made of fluted glass. Each of these articles has a metal lid perforated with small holes.

You indicated that each of these items is valued not over thirty cents.

In your letter, you asked if any of these articles could be regarded as candle holders and classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS) as non-electrical lamps. Even if these products will be filled with candles upon importation, subheading 9405.50.40 is not applicable to the merchandise at issue, because the forms of these articles do not indicate that they are principally used as candleholders.

The forms of items CG192-L, CG192-S, CG146, CG147 and CG148 indicate that these products are principally used as general-purpose storage articles which can hold a wide variety of items. The forms of items CG107 and CG144 indicate that these products are principally used as table/kitchen articles for storing and dispensing food material.

The applicable subheading for the general-purpose glass storage articles - items CG146, CG147, CG148 and CG192-L - will be 7013.99.5000, HTSUS, 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 general-purpose glass storage article - item CG192-S - will be 7013.99.4000, HTSUS, 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.

The applicable subheading for the glass table/kitchen articles - items CG107 and CG144 - will be 7013.39.2000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesglassware of a kind used for table or kitchen purposesother: other: valued not over three dollars each. The rate of duty will be 22.5 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.

Sincerely,

Robert B. Swierupski
Director,

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