The tariff classification of #110378 glass cookie jar from Taiwan.
Issued May 6, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.39.60
Headings: 7013
Product description
The jar and the cover are made of ordinary glass. The surface of the jar and cover are decorated with hand painted flowers and butterflies. The jar and cover is fired to preserve these decorations.
CBP rationale
The applicable subheading for the cookie jar will be 7013.39.60, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics (con): .
Full text
PD E80904 May 6, 1999 CLA-2-70:S:COD:D07 E80904 CATEGORY: Classification TARIFF NO.: 7013.39.60 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of #110378 glass cookie jar from Taiwan. Dear Mr. Henderson: In your letter dated April 19, 1999 you requested a tariff classification ruling. The sample you provided is a three sided cookie jar approximately 16 inches high with a round cover. The jar and the cover are made of ordinary glass. The surface of the jar and cover are decorated with hand painted flowers and butterflies. The jar and cover is fired to preserve these decorations. You state that the cookie jar is valued at $6.00 each. The applicable subheading for the cookie jar will be 7013.39.60, Harmonized Tariff Schedule of the United States (HTS), which provides for Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics (con): ....Other: Valued over $5 eachThe rate of duty will be 7.2%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 this ruling, contact Field National Import Specialist Ronald Strozyk at (716)551-5200, extension 204. As explained in your phone discussion with him on 4/29/99, the sample is badly damaged and therefore will be discarded. Sincerely, Joseph Wilson Port Director Buffalo, N.Y.
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Protest 2809-96-101228; various glass containers; conveyanceor packing of goods; preserving jars of glass; glassware fortable, kitchen, toilet, office, indoor decoration; householdstorage articles; principal use; eo nominee; 7010; 7013; EN70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v.United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc.v. United States, 17 CIT 226 (1993); Commercial Aluminum CookwareCo. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v.United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v.United States, 14 CIT 614 (1990); United States v. CarborundumCompany, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert.denied, 429 U.S. 979 (1976); HRL 959639; untimely protest; 19U.S.C. 1514(c)(3)(A); 19 CFR 174.12(e); Myers v. United States,CIT Slip Op. 97-75; Penrod Drilling Co. v. United States, 13 CIT1005, 727 F. Supp. 1463 (1989), rehearing dismissed, 14 CIT 281,740 F. Supp. 858 (1990), affirmed, 9 Fed. Cir. (T) 60, 925 F. 2d406 (19
Protest 2809-96-100577; various glass containers; conveyanceor packing of goods; preserving jars of glass; glassware fortable, kitchen, toilet, office, indoor decoration; householdstorage articles; principal use; eo nominee; 7010; 7013; EN70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; Myers v.United States, CIT Slip Op. 97-75; Group Italglass U.S.A., Inc.v. United States, 17 CIT 226 (1993); Commercial Aluminum CookwareCo. v. United States, 938 F. Supp. 875 (CIT 1996); Kraft, Inc, v.United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v.United States, 14 CIT 614 (1990); United States v. CarborundumCompany, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert.denied, 429 U.S. 979 (1976)
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