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NY N010284




May 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.7000

Ms. Daney Mobley
JC Penney Purchasing Corporation
6501 Legacy Drive
MS 2222
Plano, TX 75024-3698

RE: The tariff classification of glass plate and metal candle holder from Turkey

Dear Ms. Davenport:

In your letter dated April 18, 2007, you requested a tariff classification ruling regarding a decorative glass plate with a metal candle holder/stand (Style Number 8476-S).

A sample was submitted with your ruling request.

The plate measures approximately fifteen inches in diameter. It includes a snowman/snowflake design. You stated that when the plate is placed on the stand and when candles are placed in the candle holder and lit, the snowman design will be illuminated.

You indicated that the value of the plate alone is over five dollars.

The essential character of this product is imparted by the glass plate. The metal candle holder/stand is ancillary and merely serves the plate. The stand will hold the plate, and the candle holder will be used to hold candles that will illuminate the design on the plate.

The applicable subheading for the decorative glass plate with a metal candle holder/stand (Style Number 8476-S) will be 7013.99.7000, 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 three dollars each: cut or engraved: valued over five dollars each. The rate of duty will be 7.2 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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