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NY M83923




June 29, 2006

CLA-2-70:RR:NC1:126: M83923

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Yolanda Massey
Michaels Stores
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a glass pumpkin from China

Dear Mr. Massey:

In your letter, dated May 8, 2006, you requested a tariff classification ruling regarding a clear glass pumpkin, item number C1286.

A photograph was submitted with your ruling request

This glass article in the shape of a pumpkin is 8.5 inches in diameter and 8.5 inches in height.

In your letter you indicate that the product will be used as a candle holder and suggest that it be classified under the provision for non-electrical lamps and lighting fittings in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the form of the article is that of that of a general-purpose decorative glass article – i.e., a glass pumpkin. The form of this item does not indicate principal use as a candle holder. Therefore, subheading 9405.50.4000, HTSUS, is not applicable.

The applicable subheading for glass pumpkin will be 7013.99.5000, 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 $3.00. The rate of duty will be 30 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,
National Commodity

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