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NY L88933

December 1, 2005

CLA-2-94: RR: NC: 1:108 L88933


TARIFF NO.: 9405.50.4000

Ms. Shirley Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of glass vessels with a metal insert from China.

Dear Ms. Schmidt:

In your letter dated November 9, 2005 you requested a tariff classification ruling.

The items in question are two glass hurricane vessels (sample provided) each with a metal hanging pillar candleholder insert. Their sizes vary with being 12 inches in height and the other 17 inches in height and each is 4 inches in diameter.

GRI 2b sates that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that these articles are composite goods because they are glass vessels combined with a suspended metal candleholder.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. Based upon the characteristics of these articles HQ Ruling 964842 provides guidance in this matter. Classification will be accordingly.

The applicable subheading for the glass hurricane vessels will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 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 Michael Contino at 646-733-3104.


Robert B. Swierupski

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