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NY N010115




May 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of decorative glass articles from China

Dear Ms. Davenport:

In your letter dated April 18, 2007, you requested a tariff classification ruling regarding decorative glass plates (Style Number SH071041).

A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you with this notice.

These products are painted glass trays or plates with pictures of Santa Claus, snowflakes and a snowman. The diameter of each plate is approximately six inches. Although described as candle plates, these articles are general purpose decorative plates or trays capable of holding a wide variety of household items.

Although the products are described as “Xmas plates,” these trays or plates are not regarded as festive articles. The images of snowflakes and the snowman are not regarded as symbols of Christmas. Although Santa Claus is a symbol of Christmas, the products at issue are both decorative and utilitarian in their nature. They are utilitarian because they are designed to hold items in the home. Utilitarian items are excluded from classification as festive articles in Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS).

When the value of a single glass article is over thirty cents but not over three dollars, the applicable subheading for the glass plates or trays with pictures of Santa Claus, snowflakes and a snowman (Style Number SH071041) 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 not over three dollars each. The rate of duty will be 30 percent ad valorem.

When the value of a single glass article is not over thirty cents, the applicable subheading for the glass plates or trays with pictures of Santa Claus, snowflakes and a snowman (Style Number SH071041) 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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