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NY N025917




May 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of decorative glass articles from China

Dear Mr. Crago:

In your letter dated March 18, 2008, you requested a tariff classification ruling regarding three decorative glass articles.

Samples were submitted with your ruling request. All three samples are designated with item number A072MA02922.

Each sample consists of a painted glass panel with a glass tea light candle holder located behind the panel.

Each panel measures approximately four inches by 2.8 inches.

The first panel depicts a Santa Claus with two Christmas trees, the second depicts a snowman with a Christmas tree and the third depicts a snowman with two Christmas trees.

In your letter you stated that the value of each article is over thirty cents but not over three dollars.

In each article, the candle holder is designed to enhance or illuminate the decorative glass panel. The decorative glass article, not the candle holder, imparts the essential character of the merchandise.

In your letter you suggested that these products should be classified under the provision for festive articles in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). However, Note 1 (v) to Chapter 95 of the HTSUS excludes articles having a utilitarian function from classification as festive articles in heading 9505.

Heading 9505 is not applicable when a product has any utilitarian feature, even if this feature is ancillary to the product’s decorative nature. The utilitarian component of an article will preclude the application of the provisions for festive articles in Chapter 95, even if this utilitarian component does not impart the essential character to the merchandise.

The candle holder portion of the product at issue precludes classification in Chapter 95 even though this candle holder does not impart the essential character of the article. Therefore, these decorative glass articles - consisting of glass panels with candle holders placed behind the panels - may not be classified in heading 9505 of the HTSUS.

The applicable subheading for the three decorative glass articles (item number A072MA02922) – each consisting of a glass panel with a glass candle holder placed behind the panel – will be 7013.99.5000, Harmonized Tariff Schedule of the United Sates (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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