CLA-2-70:RR:NC:2:226 G87639

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Avenue
Suite 218
Valley Stream, NY 11581

RE: The tariff classification of two glass articles and one glass candleholder from Malaysia and/or Indonesia

Dear Mr. Prackler:

In your letter dated February 15, 2001, on behalf of your client, Star Candle Company, you requested a tariff classification ruling. Three representative samples were submitted with your ruling request.

The first sample, which is identified as item #ISJ-6K, is a clear glass lid with a plastic threaded fitting on the underside of the lid. The glass lid measures approximately three and one-half inches in diameter. You indicated in your letter that this item is wholly produced by an automatic machine.

The applicable subheading for the glass lid (#ISJ-6K) will be 7010.20.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids and closures, of glass: produced by automatic machine. The rate of duty will be 2.5 percent ad valorem.

The second sample, which is identified as item #HJS-09, is a clear glass circular-shaped candleholder measuring approximately three inches in height and two and one-half inches in diameter at the opening. The item can accommodate a votive candle.

The applicable subheading for the glass candleholder (#HJS-09) will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. The third sample, which is identified as item #979, is a large clear glass storage jar that measures approximately six inches in height and three inches in diameter at the opening. You indicated in your letter that the unit value of this item is $0.35.

The applicable subheading for the glass storage jar (#979) will be 7013.39.2000, HTS, which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics…other…other…valued not over $3 each. The rate of duty will be 24.8 percent ad valorem.

Articles classifiable under subheadings 7010.20.2000 and 9405.50.4000, HTS, which are products of Indonesia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division