810739 81 Ruling Active

The tariff classification of a decorative glass article from the Czech Republic.

Issued August 9, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.91.3000

Headings: 7013

Product description

This item, which you refer to as "Crystal Ring of Hearts Bowl", is approximately four and three quarter inches in diameter and three inches in height. The bowl is designed and will be promoted as a gift item which the recipient of a floral arrangement may use for other purposes after its initial use.

CBP rationale

The applicable subheading for the lead crystal glass bowl will be 7013.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, office, indoor decoration or similar purposes.

Full text

NY 810739 August 9, 1995 CLA-2-70:S:N:N3:226 810739 CATEGORY: Classification TARIFF NO.: 7013.91.3000 Mr. Joseph P. Cox Stein Shostak Shostak & O'Hara 515 South Figueroa Street Suite 1200 Los Angeles, CA 90071-3329 RE: The tariff classification of a decorative glass article from the Czech Republic. Dear Mr. Cox: In your letter dated June 5, 1995, on behalf of your client, Teleflora, you requested a tariff classification ruling regarding a decorative glass bowl. A sample was submitted with your request. This item, which you refer to as "Crystal Ring of Hearts Bowl", is approximately four and three quarter inches in diameter and three inches in height. The bowl is designed and will be promoted as a gift item which the recipient of a floral arrangement may use for other purposes after its initial use. You state in your letter that this item is made of lead crystal and the unit value will be over three dollars but not over five dollars. A sample of this item was sent to our Customs laboratory for analysis. The laboratory confirmed that the glass bowl is made of lead crystal. The applicable subheading for the lead crystal glass bowl will be 7013.91.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, office, indoor decoration or similar purposes...other glassware: of lead crystal: valued over $3 but not over $5 each. The rate of duty will be 10.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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