B89952 B8 Ruling Active

The tariff classification of a glass stand from China

Issued October 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The stand (style #06178) is a circular piece of flat glass with rounded edges measuring approximately 5 1/2 inches in diameter. The underside of the stand has four small rubber supports and is painted to provide a stone-like appearance. The laboratory has determined that the item is not pressed and toughened or specially tempered.

CBP rationale

The applicable subheading for the glass stand 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 B89952 October 30, 1997 CLA-2-70:RR:NC:2:226 B89952 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a glass stand from China Dear Mr. Henderson: In your letter dated September 22, 1997, you requested a tariff classification ruling regarding a glass article. A representative sample was submitted with your ruling and sent to our Customs laboratory for analysis. The stand (style #06178) is a circular piece of flat glass with rounded edges measuring approximately 5 1/2 inches in diameter. The underside of the stand has four small rubber supports and is painted to provide a stone-like appearance. The laboratory has determined that the item is not pressed and toughened or specially tempered. The applicable subheading for the glass stand 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: 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, Robert B. Swierupski Director, National Commodity Specialist Division

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