The tariff classification of two glass stands from China
Issued November 30, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.5000
Headings: 7013
Product description
The first stand (item #Q9905) is a circular piece of clear flat glass with rounded edges which is approximately 3 3/8 inches in maximum diameter. The second stand (item #Q9910) is also a circular piece of clear flat glass with rounded edges which is approximately 7 3/4 inches in maximum diameter. It has three 3/8 inch feet attached to its base. As per the catalogue that was submitted with your ruling, the unit value for the glass stands is not over three dollars each. The Customs laboratory determined that these stands were not specially tempered.
CBP rationale
The applicable subheading for the two glass stands will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for.
Full text
NY 814327 November 30, 1995 CLA-2-70:RR:NC:GI:226 814327 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Lou Piropato Daniel F. Young, Inc. 17 Battery Place New York, NY 10004-1101 RE: The tariff classification of two glass stands from China Dear Mr. Piropato: In your letter dated September 6, 1995, on behalf of your client, Centrum Corporation, you requested a tariff classification ruling regarding two glass stands. Two samples were submitted with your request and sent to our Customs laboratory for analysis. The first stand (item #Q9905) is a circular piece of clear flat glass with rounded edges which is approximately 3 3/8 inches in maximum diameter. The second stand (item #Q9910) is also a circular piece of clear flat glass with rounded edges which is approximately 7 3/4 inches in maximum diameter. It has three 3/8 inch feet attached to its base. As per the catalogue that was submitted with your ruling, the unit value for the glass stands is not over three dollars each. The Customs laboratory determined that these stands were not specially tempered. The applicable subheading for the two glass stands will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for...toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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 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 212-466-5796. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division
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