10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

863127 86 Ruling Active

The tariff classification of decorative glass articles and lamps from Canada

Issued May 20, 1991 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

86 863127 (May 20, 1991)

Tariff classification

HTS codes: 7013.99.7000

Headings: 7013

Product description

This ruling request covers two types of products. One type of merchandise consists of decorative stained glass designs mounted on wooden bases. These articles will be used as centerpieces on tables and other furniture. The second type of product consists of the centerpiece incorporating a lamp.

CBP rationale

The applicable subheading for the decorative glass articles will be 7013.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: other: valued over three dollars each: cut or engraved: valued over five dollars each. The applicable subheading for the centerpieces incorporating the lamps will be 9405.20.8010, HTS, which provides for electric, table, desk, bedside or floor-standing lamps: other.

Full text

NY 863127 May 20 1991 CLA-2-70:S:N:N3D:226 863127 CATEGORY: Classification TARIFF NO.: 7013.99.7000 Mr. Reginald Williams Airport Road - P.O. Box 337 A.N. Deringer, Inc. Houlton, Maine 04730-0337 RE: The tariff classification of decorative glass articles and lamps from Canada Dear Mr. Williams: In your letter dated April 29, 1991, on behalf of Eel River Graphics and Glass, you requested a tariff classification ruling. This ruling request covers two types of products. One type of merchandise consists of decorative stained glass designs mounted on wooden bases. These articles will be used as centerpieces on tables and other furniture. The second type of product consists of the centerpiece incorporating a lamp. The applicable subheading for the decorative glass articles will be 7013.99.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of kind used for table, kitchen, toilet, office, indoor decoration or similar purposes: other glassware: other: other: other: valued over three dollars each: cut or engraved: valued over five dollars each. The duty rate will be 7.2 percent ad valorem. The applicable subheading for the centerpieces incorporating the lamps will be 9405.20.8010, HTS, which provides for electric, table, desk, bedside or floor-standing lamps: other. The rate of duty will be 3.9 percent ad valorem. Goods classifiable under subheading 7013.99.7000, HTS, which have originated in the territory of Canada, will be entitled to a five percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 9405.20.8010, HTS, which have originated in the territory of Canada, will be entitled to a 2.7 percent rated of duty under the FTA upon compliance with all applicable regulations. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 863127

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.