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NY M83674




June 12, 2006

CLA-2-70:RR:NC:1:126 M83674

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000, 7013.99.8000, 9405.50.4000

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, Texas 75063

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

Dear Ms. Massey:

In your letter dated May 8, 2006, you requested a tariff classification ruling. Two representative samples were submitted with your ruling request.

The submitted sample, designated in your letter as item number 83141, is a decorative bowl-shaped glass article with a footed circular base. It has a mosaic exterior design composed of broken pieces of glass chips that are grouted onto the article. The measurements are 4 ½ inches in height, 4 inches at the base and nearly 9 inches in diameter at the top opening.

The submitted sample, designated in your letter as item number 83136, is a glass candleholder with a footed circular base. It has a mosaic exterior and measures approximately 4 ½ inches in height, 4 ½ inches in depth, 3 inches at the base and 3 ¾ inches in diameter at the top opening.

  In your letter, you state your opinion that these two articles should be regarded as candleholders. However, the larger article (item number 83141) has the form of a general-purpose decorative article that can be used to hold a variety of household items. A candle is only one of the numerous items that this product is capable of holding. Therefore, the article will not be regarded as candleholder.

When the decorative bowl-shaped glass article (item number 83141) is valued over thirty cents but not over three dollars each, the applicable subheading 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: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.

When the decorative bowl-shaped glass article (item number 83141) is valued over three dollars but not over five dollars each, the applicable subheading will be 7013.99.8000, 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 three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.

The applicable subheading for the glass candleholder (item number 83136) will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings other. The rate of duty will be 6 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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