The tariff classification of five glass articles from Belarus and Lithuania
Issued December 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.29.2000, 7013.39.6000, 7013.99.5000, 7013.99.1000, 7013.99.8000
Headings: 7013
Product description
Item #6496/2 is a drinking glass with unit value of $1.38. Item #5519 is a glass pitcher with a unit value of $7.25. Item #6589 is a decorative glass strawberry with a unit value of $3.00. You indicated that all three articles are made in Belarus.
CBP rationale
The applicable subheading for the drinking glass will be 7013.29.2000, 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. The applicable subheading for the glass pitcher will be 7013.39.6000, 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: other: valued over $5 each. The applicable subheading for the decorative glass strawberry will be 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. The applicable subheading for the glass vase (#0-8) will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes. The applicable subheading for the glass vase (#959) will be 7013.99.1000, HTS, which provides for glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds, and stones, throughout the mass of the glass.
Full text
NY C82299 December 18, 1997 CLA-2-70:RR:NC:2:226 C82299 CATEGORY: Classification TARIFF NO.: 7013.29.2000; 7013.39.6000; 7013.99.5000; 7013.99.8000; 7013.99.1000 Ms. Olga Loutokhina Aspen International Trading 100 S. Spring Street, #2 Aspen, CO 81611 RE: The tariff classification of five glass articles from Belarus and Lithuania Dear Ms. Loutokhina: In your letter dated November 24, 1997, you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request. Item #6496/2 is a drinking glass with unit value of $1.38. Item #5519 is a glass pitcher with a unit value of $7.25. Item #6589 is a decorative glass strawberry with a unit value of $3.00. You indicated that all three articles are made in Belarus. The applicable subheading for the drinking glass will be 7013.29.2000, 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...drinking glasses, other than of glass-ceramics (con.): other: other: valued over $0.30 but not over $3 each. The rate of duty will be 27.8 percent ad valorem. The rate of duty for 1998 will be 27 percent ad valorem. The applicable subheading for the glass pitcher will be 7013.39.6000, 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: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. The rate of duty for 1998 will also be 7.2 percent ad valorem. The applicable subheading for the decorative glass strawberry will be 7013.99.5000, 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. The rate of duty for 1998 will be also be 30 percent ad valorem. Item #0-8 is a glass flower vase with a unit value of $3.40. Item #959 is also a glass flower vase with a unit value of $18.00. Our examination of item #959 revealed many bubbles throughout the mass of the glass. You indicated that a coloring powder was inserted into the glass prior to solidification. You stated that both items are made in Lithuania. The applicable subheading for the glass vase (#0-8) will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 13.9 percent ad valorem. The rate of duty for 1998 will be 13.5 percent ad valorem. The applicable subheading for the glass vase (#959) will be 7013.99.1000, HTS, which provides for glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds, and stones, throughout the mass of the glass. The rate of duty will be 18.5 percent ad valorem. The rate of duty for 1998 will be 18 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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