A89037 A8 Ruling Active

The tariff classification of a decorative glass trinket box from China

Issued November 18, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

You indicated in your letter that the item will be imported empty, however, once entered into the United States, the box will be filled with candy, adorned with a ribbon, and affixed with a logo. The sample you submitted is described as a glass and brass trinket box. The dimensions of the box are approximately five inches in width, two inches in height, and three and one quarter inches in depth. It has four beveled glass sides, a glass beveled lid and a mirrored bottom. The edges of the box are framed with brass channeling. The lid is hinged to allow the item to function as a box. There are four rounded brass feet on each corner of the base.

CBP rationale

The applicable subheading for the glass trinket box 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 A89037 November 18, 1996 CLA-2-70:RR:NC:2:226 A89037 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Anita Coorey Miami Valley Worldwide, Inc. 3498 Airpark Dr., Suite 110 Hebron, KY 41048 RE: The tariff classification of a decorative glass trinket box from China Dear Ms. Coorey: In your letter dated October 23, 1996, on behalf of your client, Galerie Au Chocolat, you requested a tariff classification ruling regarding a decorative glass trinket box. A representative sample of the item was submitted with your ruling request. You indicated in your letter that the item will be imported empty, however, once entered into the United States, the box will be filled with candy, adorned with a ribbon, and affixed with a logo. The sample you submitted is described as a glass and brass trinket box. The dimensions of the box are approximately five inches in width, two inches in height, and three and one quarter inches in depth. It has four beveled glass sides, a glass beveled lid and a mirrored bottom. The edges of the box are framed with brass channeling. The lid is hinged to allow the item to function as a box. There are four rounded brass feet on each corner of the base. You state in your letter that the unit value for the box will be $1.75. The applicable subheading for the glass trinket box 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 Part 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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