The tariff classification of two glass angels from Taiwan
Issued June 25, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.5000
Headings: 7013
Product description
You indicated in your letter that you will be importing two types of glass angels. Both items measure approximately 4 inches in height and are made of clear glass. The first item is identified as the Birthstone Angel (The 7000 Series) and the second item is identified as the Cathedral Angel (The 7600 Series). The sole distinction between the two series is that the 7000 Series features a concave opening into which a birthstone can be inserted after importation. Your further stated that the angels will be marketed for year-round use and that the unit value will be $1.00.
CBP rationale
The applicable subheading for the two glass angels will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.
Full text
NY B86534 June 25, 1997 CLA-2-70:RR:NC:2:226 B86534 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Vernon Kurz BDP International Inc. 1017 4th Avenue Lester, PA 19029-1813 RE: The tariff classification of two glass angels from Taiwan Dear Mr. Kurz: In your letter dated June 11, 1997, on behalf of your client, Dacra Glass Co., Inc., you requested a tariff classification ruling regarding two glass angels. Representative samples of the items were submitted with your ruling request. You indicated in your letter that you will be importing two types of glass angels. Both items measure approximately 4 inches in height and are made of clear glass. The first item is identified as the Birthstone Angel (The 7000 Series) and the second item is identified as the Cathedral Angel (The 7600 Series). The sole distinction between the two series is that the 7000 Series features a concave opening into which a birthstone can be inserted after importation. Your further stated that the angels will be marketed for year-round use and that the unit value will be $1.00. The applicable subheading for the two glass angels will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...: other glassware: other: other: other: valued over $0.30 but not over $3.00 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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