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NY N004280




December 28, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.8000

Ms. Holly VanDeusen
Darice®
13000 Darice Parkway
Park 82
Strongsville, Ohio 44149-3800

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

Dear Ms. VanDeusen:

In your letter dated December 1, 2006, on behalf of your client Lamrite West Inc., you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.

The submitted sample, designated in your letter as “Decorative Glass Pumpkin Holder” - item number 3101-800, is a decorative article in the shape of a large clear glass pumpkin. The pumpkin measures approximately 8.5 inches in height and 8.5 inches diameter. It has a small two-inch opening at the top and a four-inch opening on the side.

Although this item is capable of holding a candle, the form of the article is 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.

You state in your letter that the unit value of this item is over $3.00 but not over $5.00.

The applicable subheading for the glass pumpkin will be 7013.99.8000, 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 $3.00 but not over $5.00 each. The rate of duty will be 11.3 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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