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NY K84584

April 8, 2004
CLA-2-70:RR:NC:1:126 K84584


TARIFF NO.: 7013.99.5000

Ms. Tina Court
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

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

Dear Ms. Court:

In your letter dated March 23, 2004, on behalf of your client, Hallmark Cards, Inc., you requested a tariff classification ruling. A representative sample of a glass plaque with tealight candle was submitted and will be returned to you as requested.

The subject article, which is identified as Model #1CND4145, is a decorative, rectangular-shaped, clear glass plaque measuring approximately 6 ½ inches in height by 3 ½ inches in width. The plaque is attached to a 4 inch x 3 inch glass base. The glass base is designed to accommodate a tealight candle. The plaque is decorated with holly leaves and the words “Thoughts of Loved Ones Make The Holidays Glow”.

The essential character of this set is imparted by the glass component. You indicated in your letter that the unit value of this item is not over $3.00.

In your letter, you suggest that this product should be regarded as a candleholder and classified in heading 9405. Although this article includes a tealight candle, the illumination only serves to enhance the decorative glass article. Therefore, this item should be classified as a decorative glass article in heading 7013. It is not regarded as a candleholder and is not classified as other non-electrical lamps and lighting fittings in heading 9405.

The applicable subheading for the decorative glass plaque with candle will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem.

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

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