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NY N014575




August 13, 2007

CLA-2-68:RR:NC:1:126

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Jay Charkow
International Tariff Management, Inc.
127 Scott Road
Waterbury, CT 06705

RE: The tariff classification of a decorative glass article

Dear Mr. Charkow:

In your letter of July 13, 2007, you requested a tariff classification ruling, on behalf of Walgreen Co., regarding a decorative glass article (item W72M1063).      A sample was submitted with your ruling request.

      The product is a red, decorative article of glass. It has a vase-like or urn-like form. It is slightly over six inches deep. The diameter of the opening is approximately 4.5 inches.

You indicated that the product’s red color is part of a coating sprayed on the surface of the article. You stated that this coating can be removed with a knife. The color is not inserted into the glass prior to solidification.

The information submitted with your letter indicates that the unit value of this article is over thirty cents but not over three dollars.

In your letter you describe the article as a candle holder and state your opinion that it should be classified as a lamp or lighting fitting in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the form of item W72M1063 does not indicate that it is principally used as a candle holder. In fact, this product has the form of a general-purpose article of decorative glassware that can be used to hold a wide variety of household items. Based on its form, the product is regarded as a decorative glass article, not a candle holder. Therefore, it will not be classified in subheading 9405.50.4000, HTSUS.

          The applicable subheading for the decorative glass article (item W72M1063) 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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