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NY I89186

December 24, 2002

CLA-2:RR:NC:2:226 NY I89186


TARIFF NO.: 7013.99.5000

Mr. Danny Gabriel
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a decorative glass article

Dear Mr. Gabriel:

In your letter dated December 3, 2002 you requested a tariff classification ruling regarding a decorative glass article from China.

The merchandise consists of a glass vase (approximately 7.5 inches in height) holding an artificial flower and sand. A small glass candleholder with a candle rests on top of the vase.

In your letter you suggested that this merchandise should be regarded as a candleholder and classified in heading 9405 of the Harmonized Tariff Schedule of the United States (HTS). However, the candleholder is only a small part of the article. The greatest part of this product consists of the vase, a decorative glass article that represents the essential character of the merchandise. Therefore, the product may not be classified in heading 9405.

The applicable subheading for this glass vase with artificial flower and sand (incorporating a small glass candleholder with a candle on top of the vase) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...toilet, office, indoor decoration and 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. The rate will be the same in 2003.

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.


Robert B. Swierupski
National Commodity

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