B82864 B8 Ruling Active

The tariff classification of three glass stands and a glass oil lamp from China

Issued April 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000, 7013.99.5000

Headings: 9405, 7013

Product description

The three glass stands were sent to our Customs laboratory for analysis. The first stand (item #15930) is a circular piece of clear glass with rounded edges which is approximately 4 1/2 inches in diameter. The second stand (item # 15931) is also a circular piece of clear glass with rounded edges and measures approximately 5 5/8 inches in diameter. The third stand (item #15932), which is the largest, is identical to the other two stands but measures approximately 7 3/4 inches in diameter. Each stand has three 1/2 inch feet attached to its base. Our laboratory has determined that these items are not pressed and toughened or specially tempered. Item #15801 is a decorative glass oil lamp which measures 3 1/2 inches in height by 3 1/2 inches in diameter. The lamp is filled with non-toxic pharmaceutical oil and natural dried flowers, all secured with a top covering of wax. This item also contains a reusable fiberglass wick.

CBP rationale

The applicable subheading for the three glass stands will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for. The applicable subheading for the decorative glass oil lamp will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings.

Full text

NY B82864 April 21, 1997 CLA-2-70:RR:NC:2:226 B82864 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 9405.50.4000 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of three glass stands and a glass oil lamp from China Dear Mr. Alberdi: In your letter dated February 26, 1997, on behalf of your client, Edward Rodriguez & Co., you requested a tariff classification ruling regarding three glass stands and a decorative glass oil lamp. Representative samples were submitted with your ruling request. The three glass stands were sent to our Customs laboratory for analysis. The first stand (item #15930) is a circular piece of clear glass with rounded edges which is approximately 4 1/2 inches in diameter. The second stand (item # 15931) is also a circular piece of clear glass with rounded edges and measures approximately 5 5/8 inches in diameter. The third stand (item #15932), which is the largest, is identical to the other two stands but measures approximately 7 3/4 inches in diameter. Each stand has three 1/2 inch feet attached to its base. Our laboratory has determined that these items are not pressed and toughened or specially tempered. Item #15801 is a decorative glass oil lamp which measures 3 1/2 inches in height by 3 1/2 inches in diameter. The lamp is filled with non-toxic pharmaceutical oil and natural dried flowers, all secured with a top covering of wax. This item also contains a reusable fiberglass wick. The applicable subheading for the three 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 $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the decorative glass oil lamp will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6.6 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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