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NY N005494




May 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.4000

Ms. Francine Ramsey
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of decorative glass articles on metal stakes (with wire and beads) from China

Dear Ms. Ramsey:

In your letter dated January 10, 2007, you requested a tariff classification ruling regarding glass garden decorations - decorative glass articles on metal stakes (with wire and beads).

Two samples were submitted with your ruling request – the Glass Fish on a Stake (item number 54202) and the Glass Sailboat on a Stake (item number 54204). The samples were submitted to our Customs and Border Protection Laboratory for analysis. The laboratory has now completed its analysis.

Each product consists of a glass ornament (fish or sailboat) that is physically separate from the stake but will be attached to the top of the stake. Wire and colored beads are also incorporated into the product.

According to our laboratory, each of the glass ornaments (fish or sailboat) consists of a portion that is clear and a portion that is colored, and the colored portion was colored prior to solidification. Our laboratory reports that there are very few bubbles, seeds or stones present in the glass ornaments, and that these ornaments appear to contain a chemical that reduces the number of bubbles, seeds or stones.

The essential character of each of the glass ornaments on a metal stake (with wire and beads) is imparted by the glass ornament.

When the glass ornament (fish or sailboat) is valued over thirty cents but not over three dollars, the applicable subheading for the glass ornament on a metal stake (with beads and wire) 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem.

When the glass ornament (fish or sailboat) is valued not over thirty cents, the applicable subheading for the glass ornament on a metal stake (with beads and wire) will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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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