The tariff classification of a glass article from China
Issued July 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.39.2000
Headings: 7013
Product description
Item #44119607, which is described as "The Golden Vineyard Buffet Set", features eight 10-inch clear glass plates. A motif consisting of grapes and leaves is embossed on the underside of each plate. A 2-tier gold colored metal rack is included with the set. You indicate in your letter that the glass plates with metal rack will be packed together for sale directly to the consumer without repackaging. The essential character of this set is represented by the glass plates.
CBP rationale
The applicable subheading for the glass plates with metal rack will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over $3 each.
Full text
NY B86188 July 2, 1997 CLA-2-70:RR:NC:2:226 B86188 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a glass article from China Dear Mr. Murphy: In your letter dated June 12, 1997, on behalf of your client, Syratech Corporation, you requested a tariff classification ruling regarding glass plates with a metal rack. A representative sample was submitted and will be returned as requested. Item #44119607, which is described as "The Golden Vineyard Buffet Set", features eight 10-inch clear glass plates. A motif consisting of grapes and leaves is embossed on the underside of each plate. A 2-tier gold colored metal rack is included with the set. You indicate in your letter that the glass plates with metal rack will be packed together for sale directly to the consumer without repackaging. The essential character of this set is represented by the glass plates. The applicable subheading for the glass plates with metal rack will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over $3 each. The rate of duty will be 27.8 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
More rulings on the same tariff codes
The tariff classification of glass storage articles from China
The tariff classification of a glass canister set from Italy
The tariff classification of jelly beans and gummy candy in glass storage jar from China.
The tariff classification of a barware set from China
The tariff classification of a set consisting of a glass decanter and four drinking glasses from China
The tariff classification of gumballs and gummy candy cut outs in glass jar from China.
The tariff classification of jelly beans and gummy rings in glass jar from China.
The tariff classification of jelly beans and gummy candy in glass storage jar from China.
The tariff classification of gumballs, jelly beans, and gummy candy cut outs in glass jar from China.
The tariff classification of a glass decanter set from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →