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813843 81 Ruling Active

The tariff classification of a decorative glass article from China

Issued August 23, 1995 by U.S. Customs and Border Protection.

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81 813843 (August 23, 1995)

Tariff classification

HTS codes: 7013.99.4000

Headings: 7013

Product description

You suggest that the glass ball picks may be classifiable in subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS). This provision, however, does not apply since the glass ball picks are not solely associated with Christmas festivities. The glass ball picks have attached wire stems and are green, red or silver in color. They may be used to decorate floral arrangements, centerpieces, plants, wreaths, gift packages, etc., on various occasions throughout the year. In a telephone conversation with this office,

CBP rationale

The applicable subheading for the glass ball picks will be 7013.99.4000, 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.

Full text

NY 813843 August 23, 1995 CLA-2-70:S:N:N3:226 813843 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Evi K. Binder Westrim Crafts P.O. Box 3879 Chatsworth, CA 91313 RE: The tariff classification of a decorative glass article from China Dear Ms. Binder: In your letter dated August 9, 1995, you requested a tariff classification ruling regarding glass ball picks. A sample of the item was submitted and will be returned as requested. You suggest that the glass ball picks may be classifiable in subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS). This provision, however, does not apply since the glass ball picks are not solely associated with Christmas festivities. The glass ball picks have attached wire stems and are green, red or silver in color. They may be used to decorate floral arrangements, centerpieces, plants, wreaths, gift packages, etc., on various occasions throughout the year. In a telephone conversation with this office, you stated that the unit value for this item is less than three cents each. The glass material provides the greatest bulk, weight, and value. In accordance with Harmonized Tariff Schedule General Rule of Interpretation 3(b), the glass imparts the essential character since it provides the decorative effect of the picks. The applicable subheading for the glass ball picks will be 7013.99.4000, 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: other: valued not over $0.30 each. The rate of duty will be 38 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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