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NY N011394




June 8, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 7013.99.5000; 7013.99.9000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of decorative glass articles from China

Dear Ms. Oliver:

In your letter dated May 15, 2007, you requested a tariff classification ruling regarding two decorative glass articles - item numbers 60298R and 60299R.

Samples were submitted with your ruling request. In accordance with your request, these samples will be returned to you.

The glass articles are vase-like products capable of holding a wide variety of items in the home – e.g., flowers, potpourri, beads, etc.

Each article has a “U”-shaped (or inverted bell-shaped) vase-like form with a closed bottom and a short stem beneath the body of the article. You stated that both items were colored red by means of a spray application after solidification.

The height of item 60298R is approximately 7.7 inches and its diameter is approximately 5.5 inches. The height of item 60299R is approximately 11 inches and its diameter is approximately 7 inches.

The depth of item 60298R is approximately 6.5 inches and the diameter of its opening is approximately 5.5 inches. The depth of item 60299R is approximately 10 inches and the diameter of its opening is approximately 6.8 inches.

You stated that the value of item 60298R is over thirty cents but not over three dollars, and the value of item 60299R is over five dollars.

Although you described the products as candle holders, the size and shape of these vase-like articles indicate that they are general-purpose household articles capable of holding a wide variety of items. The form of these products does not indicate that they are principally used as candle holders.

      The applicable subheading for the decorative household glass article - item 60298R - will be 7013.99.5000, 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 not over three dollars each. The rate of duty will be 30 percent ad valorem.

The applicable subheading for the decorative household glass article - item 60299R - will be 7013.99.9000, 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 three dollars each: 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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