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E84126 E8 Ruling Active

The tariff classification of a glass storage article from China

Issued July 19, 1999 by U.S. Customs and Border Protection.

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E8 E84126 (July 19, 1999)

Tariff classification

HTS codes: 7013.39.2000

Headings: 7013

Product description

The subject article, “16 Bottle Spice Rack,” is an eleven and one-half inch plastic rack which holds sixteen glass storage jars. Each jar measures approximately three and one-half inches in height and has a removable plastic screw-on lid. The glass storage jars give the entire article its essential character. The function of the plastic rack is subsidiary to the function of the jars which is to store and display the spice.

CBP rationale

The applicable subheading for the glass storage article will be 7013.39.2000, 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: other: other: valued not over $3 each.

Full text

NY E84126 July 19, 1999 CLA-2-70:RR:NC:2:226 E84126 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Linda Brown Books Are Fun Ltd. 123 North Main Street Fairfield, Iowa 52556 RE: The tariff classification of a glass storage article from China Dear Ms. Brown: In your letter dated June 22, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, “16 Bottle Spice Rack,” is an eleven and one-half inch plastic rack which holds sixteen glass storage jars. Each jar measures approximately three and one-half inches in height and has a removable plastic screw-on lid. The glass storage jars give the entire article its essential character. The function of the plastic rack is subsidiary to the function of the jars which is to store and display the spice. The applicable subheading for the glass storage article will be 7013.39.2000, 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: other: other: valued not over $3 each. The rate of duty will be 26.2 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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