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NY N023281




February 29, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.9000

Ms. Martha DeCastro
Bed, Bath & Beyond
650 Liberty Ave.
Union, NJ 07083

RE: The tariff classification of a decorative glass article from China

Dear Ms. DeCastro:

In your letter dated February 1, 2008, you requested a tariff classification ruling regarding a decorative glass article resembling an aquarium (SKU 14976019).

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

The glass article measures 8.6 inches by 16.9 inches by 2.36 inches. There is a glass shelf at the top of the article. The product also includes stones, seashells, starfish and seven glass candle holders. In their imported condition, the aquarium-like glass article and the other components will be packaged together for retail sale.

The seashells, starfish and the stones may be placed within the glass article. The candle holders may be placed on the shelf at the top of the glass article. You stated that candles will not be included in this product.

Your letter indicates that the value of the aquarium-like glass article is over five dollars.

In your letter you stated your opinion that the essential character of the product is imparted by the candle holders and suggested that the merchandise should be classified as non-electrical lamps and lighting fittings in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). However, the greatest part of the body of this product consists of the aquarium-like glass article. The glass article also represents the greatest portion of the value of the product. This item is a decorative glass article incorporating candle holders. The essential character of the merchandise is imparted by the aquarium-like glass article, not the candle holders. Therefore, subheading 9405.50.4000 is not applicable.

The applicable subheading for the glass decorative article resembling an aquarium plus the other components (SKU 14976019) will be 7013.99.9000, 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: other: 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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