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D87024 D8 Ruling Active

The tariff classification of a glass mirrored vanity tray from China

Issued January 28, 1999 by U.S. Customs and Border Protection.

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D8 D87024 (January 28, 1999)

Tariff classification

HTS codes: 7013.99.8000

Headings: 7013

Product description

The subject article “Vanity Tray with Mirror”(style #603080), is a glass mirrored tray with heart-shaped handles made of plastics and stone powder. You indicated in your letter that the glass surface area measures approximately 25.5 cm X 18.5 cm. In a telephone conversation with this office, you indicated that the unit value for this item is $4.50. The article will function as a holding and display tray for cosmetics.

CBP rationale

and display tray for cosmetics. You suggested in your letter that this article should be classified under 8306.30.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for mirrors; and parts thereof, of base metal. This provision, however, does not apply since this item does not consist of base metal. The applicable subheading for the glass mirrored vanity tray will be 7013.99.8000, 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: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 13.2 percent ad valorem.

Full text

NY D87024 January 28, 1999 CLA-2-70:RR:NC:2:226 D87024 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Sonya Clarke Bath & Body Works 7 Limited parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a glass mirrored vanity tray from China Dear Ms. Clarke: In your letter dated January 4, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article “Vanity Tray with Mirror”(style #603080), is a glass mirrored tray with heart-shaped handles made of plastics and stone powder. You indicated in your letter that the glass surface area measures approximately 25.5 cm X 18.5 cm. In a telephone conversation with this office, you indicated that the unit value for this item is $4.50. The article will function as a holding and display tray for cosmetics. You suggested in your letter that this article should be classified under 8306.30.0000, Harmonized Tariff Schedule of the United States, (HTS), which provides for mirrors; and parts thereof, of base metal. This provision, however, does not apply since this item does not consist of base metal. The applicable subheading for the glass mirrored vanity tray will be 7013.99.8000, 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: other: valued over $3.00 but not over $5.00 each. The rate of duty will be 13.2 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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