CBP Ruling D89102 — The tariff classification of two glass stands from Taiwan

Tariff classification

Headings: 7013

Product description

The first sample (Style #CG5055) is a rectangular-shaped stand that is composed of clear glass. The item measures approximately seven inches in length by four inches in width by three-quarters of an inch in depth. You indicated in a telephone conversation that the unit value for this item is $2.80. The second sample (Style #CG5056) is an elliptical-shaped stand that is composed of clear glass. The item measures approximately six and one half inches in length by five inches in width at its broadest point by three-quarters of an inch in depth. You indicated in a telephone conversation that the unit value for this item is $2.63. In your presentation, you suggest that each article should be regarded as a candle holder and classified as a non-electrical lamp or lighting fitting. However, glass stands of this type do not belong to the class or kind of merchandise regarded as candle holders. Therefore, these products may not be classified as non-electrical lamps or lighting fittings.

CBP rationale

The applicable subheading for the two glass stands 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 D89102 April 1, 1999 CLA-2-70:RR:NC:2:226 D89102 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Teresa A. Raffa Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of two glass stands from Taiwan Dear Ms. Raffa: In your letter dated March 9, 1999, you requested a tariff classification ruling. Two representative samples of the items were submitted and will be returned to you as requested. The first sample (Style #CG5055) is a rectangular-shaped stand that is composed of clear glass. The item measures approximately seven inches in length by four inches in width by three-quarters of an inch in depth. You indicated in a telephone conversation that the unit value for this item is $2.80. The second sample (Style #CG5056) is an elliptical-shaped stand that is composed of clear glass. The item measures approximately six and one half inches in length by five inches in width at its broadest point by three-quarters of an inch in depth. You indicated in a telephone conversation that the unit value for this item is $2.63. In your presentation, you suggest that each article should be regarded as a candle holder and classified as a non-electrical lamp or lighting fitting. However, glass stands of this type do not belong to the class or kind of merchandise regarded as candle holders. Therefore, these products may not be classified as non-electrical lamps or lighting fittings. The applicable subheading for the two glass stands 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →