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NY N006567





March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Yuri Starikov
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of a glass stand or tray from China

Dear Mr. Starikov:

In your letter dated January 30, 2007, you requested a tariff classification ruling regarding SKU 903453.

A sample was submitted with your ruling request.

The product is a glass stand or tray measuring approximately 6.5 inches in diameter.

Your letter indicates that the unit value of this article is over thirty cents but not over three dollars.

In your letter you state your opinion that the article should be regarded as a candle holder and should be classified in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), under the provision for non-electrical lamps and lighting fittings: other: other.

However, SKU 903453 is simply a glass stand or tray. Although there is a slight recession in the glass article, this recession is not clearly designed to hold a candle. The product can be used to hold a wide variety of household items. The form of SKU 903453 does not indicate principal use as a candle holder. In fact, it is a general-purpose article of household glassware, not a candle holder. Therefore, subheading 9405.50.4000 is not applicable to this product.

      The applicable subheading for the glass stand or tray (SKU 903453) 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 thirty cents but not over three dollars each. The rate of duty will be 30 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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