C82827 C8 Ruling Active

The tariff classification of a glass potpourri holder from China

Issued January 12, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6914.10.8000, 7013.99.4000, 3307.90.0000, 7013.99.5000

Headings: 6914, 7013, 3307

Product description

This item consists of a bowl shaped glass holder with a removable porcelain lid and a small bag of potpourri. A heart shaped opening in the middle of the lid emits the fragrance of the potpourri. When the complete product is imported (glass holder, porcelain lid, potpourri) the classification of the merchandise 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. When each item is imported separately, the classification of each article will be as follows:

CBP rationale

The applicable subheading for the glass holder will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration, or similar purposes. The applicable subheading for the porcelain lid will be 6914.10.8000, HTS, which provides for other ceramic articles: of porcelain or china: other. The applicable subheading for the potpourri will be 3307.90.0000, HTS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.

Full text

NY C82827 January 12, 1998 CLA-2-70:RR:NC:2:226 C82827 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.4000; 6914.10.8000; 3307.90.0000 Mr. Steve Sanders Hearts & Flowers, Inc. 13305 41st Ave. NE Marysville, WA 98271 RE: The tariff classification of a glass potpourri holder from China Dear Mr. Sanders: In your letter dated December 12, 1997, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. This item consists of a bowl shaped glass holder with a removable porcelain lid and a small bag of potpourri. A heart shaped opening in the middle of the lid emits the fragrance of the potpourri. When the complete product is imported (glass holder, porcelain lid, potpourri) the classification of the merchandise 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. When each item is imported separately, the classification of each article will be as follows: The applicable subheading for the glass holder will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration, or similar purposes...: other glassware: other: other: valued not over $0.30 each. The rate of duty will be 38 percent ad valorem. The applicable subheading for the porcelain lid will be 6914.10.8000, HTS, which provides for other ceramic articles: of porcelain or china: other. The rate of duty will be 9 percent ad valorem. The applicable subheading for the potpourri will be 3307.90.0000, HTS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →