C87523 C8 Ruling Active

The tariff classification of a decorative glass article from China

Issued May 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The subject article (item #P801) is a heart-shaped trinket holder made of clear glass. This item measures three inches in length by three inches in width at its broadest point by one and one half inches in depth. Small pieces of ornamental red painted glass are cemented to the outer sides of the item.

CBP rationale

The applicable subheading for the decorative glass article 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 C87523 May 13, 1998 CLA-2-70:RR:NC:2:226 C87523 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Linda Moyer Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a decorative glass article from China Dear Ms. Moyer: In your letter dated April 16, 1998, you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article (item #P801) is a heart-shaped trinket holder made of clear glass. This item measures three inches in length by three inches in width at its broadest point by one and one half inches in depth. Small pieces of ornamental red painted glass are cemented to the outer sides of the item. The applicable subheading for the decorative glass article 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 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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