815017 81 Ruling Active

The tariff classification of two decorative glass articles and a glass candleholder from Taiwan

Issued October 12, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000, 7013.99.5000

Headings: 9405, 7013

Product description

Item 82-200 is a solid glass paperweight shaped like a basketball and is approximately two and one half inches in diameter.

CBP rationale

The applicable subheading for the glass paperweight and the glass photo frame will be 7013.99.5000, 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: valued over $0. The applicable subheading for the glass candleholder will be 9405.50.4000, HTS, which provides for non-electrical light fittings of glass.

Full text

NY 815017 October 12, 1995 CLA-2-70:R:N4:226 815017 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 9405.50.4000 Mr. Martin W. Bloch Fritz Companies, Inc. 28265 Beverly Road Romulus, MI 48174 RE: The tariff classification of two decorative glass articles and a glass candleholder from Taiwan Dear Mr. Bloch: In your letter dated September 7, 1995, on behalf of your client, Marck & Associates of Toledo, Ohio, you requested a tariff classification ruling regarding two glass articles and a glass candleholder. A sample of each item was submitted with your request. Item 82-200 is a solid glass paperweight shaped like a basketball and is approximately two and one half inches in diameter. You stated in a telephone conversation with this office that the unit value of this item ranges from $1.73 to $2.28. Item S168B is a glass photo frame, complete with stand. It is approximately four inches in width by four and one half inches in height. You also stated in a telephone conversation that the unit value of this item is $2.08. The applicable subheading for the glass paperweight and the glass photo frame will be 7013.99.5000, 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: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. Item LJ-10 is a round glass candleholder that is approximately two and one half inches in diameter. It is bridged between two pieces of multisided glass, one of which is clear and the other mirrored. The applicable subheading for the glass candleholder will be 9405.50.4000, HTS, which provides for non-electrical light fittings of glass. The rate of duty will be 7.3 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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