A85988 A8 Ruling Active

The tariff classification of a decorative glass article from China

Issued August 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The tariff classification of a decorative glass article from China

CBP rationale

candles. Rather, the item has the form of a general purpose decorative article. The applicable subheading for the glass decorative article will be 7013.99.50, HTS, which provides for glassware of a kind used for...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.

Full text

` NY A85988 August 14, 1996 CLA-2-70:RR:NC:GI:226 A85988 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Darwin Boesch Pier 1 Imports 301 Commerce Street, Suite 600 Fort Worth, Texas 76161-0020 RE: The tariff classification of a decorative glass article from China Dear Mr. Boesch: In your letter received July 22, 1996, you requested a tariff classification ruling regarding a decorative glass article. This product has the form of an unusually large cocktail glass. You indicated that the F.O.B. price of the item will be $0.884. You stated that the product may be filled with water and used to hold "floating" candles. However, you indicated that there was no advertising or marketing material available documenting the use of the item. We do not regard this ornamental article as a candle holder because its form does not appear to be principally dedicated to the function of holding candles. Rather, the item has the form of a general purpose decorative article. The applicable subheading for the glass decorative article will be 7013.99.50, HTS, which provides for glassware of a kind used for...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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