CBP Ruling D85367 — The tariff classification of two glass articles from China

Tariff classification

Headings: 7013

Product description

The first submitted sample (item #18412) is a frosted green-colored glass stand measuring seven inches in diameter. There are three feet attached to its base; each foot measures one half inches. You indicated that the unit value for this item is $0.50. The second submitted sample (item #88014) is a gold-colored crackled glass bowl with metal stand. The bowl measures approximately six inches in diameter. The stand measures approximately seven inches in diameter and is adorned with three metal leaves on the rim. The unit value for the glass bowl is $1.44. In your presentation, you suggest that both articles should be regarded as candle holders and classified as non-electrical lamps or lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS). However, the glass stand and glass bowl are simply general purpose household articles. These products are capable of holding a variety of miscellaneous household items and therefore are not classifiable in subheading 9405.50.40, HTS.

CBP rationale

a variety of miscellaneous household items and therefore are not classifiable in subheading 9405.50.40, HTS. The applicable subheading for the two glass articles 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 each. The rate of duty will be 30 percent ad valorem. In 1999 the rate of duty will remain unchanged.

Full text

NY D85367 December 17, 1998 CLA-2-70:RR:NC:2:226 D85367 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: The tariff classification of two glass articles from China Dear Mrs. Fair: In your letter dated December 1, 1998, you requested a tariff classification ruling. Two representative samples of the items were submitted with your ruling request. The first submitted sample (item #18412) is a frosted green-colored glass stand measuring seven inches in diameter. There are three feet attached to its base; each foot measures one half inches. You indicated that the unit value for this item is $0.50. The second submitted sample (item #88014) is a gold-colored crackled glass bowl with metal stand. The bowl measures approximately six inches in diameter. The stand measures approximately seven inches in diameter and is adorned with three metal leaves on the rim. The unit value for the glass bowl is $1.44. In your presentation, you suggest that both articles should be regarded as candle holders and classified as non-electrical lamps or lighting fittings in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS). However, the glass stand and glass bowl are simply general purpose household articles. These products are capable of holding a variety of miscellaneous household items and therefore are not classifiable in subheading 9405.50.40, HTS. The applicable subheading for the two glass articles 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 each. The rate of duty will be 30 percent ad valorem. In 1999 the rate of duty will remain unchanged. 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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