The tariff classification of a decorative glass bowl from China
Issued July 9, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.9000
Headings: 7013
Product description
The subject article, which is identified as “Joyful Garden Glass Bowl” – style #111764, is a glass bowl measuring approximately two and three-quarter inches in height by twelve inches in diameter. The item features hand-painted green and silver-colored flower stems on the surface of the bowl. You indicated in your letter that the unit value for this item is $6.80. You suggest in your letter that this merchandise should be classified under subheading 7013.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass pictorial scenes embedded or introduced into the body of the glassware prior to its solidification. However, this provision does not apply since the article does not contain glass pictorial scenes embedded into the body of the glassware prior to its solidification.
CBP rationale
The applicable subheading for the decorative glass bowl will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes: other glassware: other: other: other: valued over $5 each.
Full text
NY E83802 July 9, 1999 CLA-2-70:RR:NC:2:226 E83802 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a decorative glass bowl from China Dear Ms. Clarke: In your letter dated June 11, 1999, 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, which is identified as “Joyful Garden Glass Bowl” – style #111764, is a glass bowl measuring approximately two and three-quarter inches in height by twelve inches in diameter. The item features hand-painted green and silver-colored flower stems on the surface of the bowl. You indicated in your letter that the unit value for this item is $6.80. You suggest in your letter that this merchandise should be classified under subheading 7013.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for glass pictorial scenes embedded or introduced into the body of the glassware prior to its solidification. However, this provision does not apply since the article does not contain glass pictorial scenes embedded into the body of the glassware prior to its solidification. The applicable subheading for the decorative glass bowl will be 7013.99.9000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes: other glassware: other: other: other: valued over $5 each. The rate of duty will be 7.2 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
More rulings on the same tariff codes
The tariff classification of three decorative glass articles from China
The tariff classification of three water globes from China.
The tariff classification of two decorative glass articles (one set of three) from China.
The tariff classification of three decorative glass articles from China.
The tariff classification of decorative glass mirrored tray from China.
The tariff classification of three decorative glass articles from China.
The tariff classification of the glass article from China.
The tariff classification of a glass and jade stepping stone from China.
The tariff classification of glass and ceramic articles from China
The tariff classification of glass cone tree and glass snowflake from India.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →