E84975 E8 Ruling Active

The tariff classification of a decorative glass figurine from Canada

Issued July 30, 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 “Smoked Glass Inukshuk”, is a smoked-colored glass figurine of an “Inukshuk” which translates “in the image of man.” The figurine will be produced in two sizes – 3 3/4 inches and 12 inches. You indicated in your letter that this item will be gift boxed and tagged (with the story of the Inukshuk).

CBP rationale

The applicable subheading for the decorative glass figurine will be 7013.99.9000, 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 $5 each.

Full text

NY E84975 July 30, 1999 CLA-2-70:RR:NC:2:226 E84975 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Nicole Wright Wee Gates Inc. 39 Madison Avenue Toronto, Ontario Canada M5R 2S2 RE: The tariff classification of a decorative glass figurine from Canada Dear Ms. Wright: In your letter dated June 14, 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 “Smoked Glass Inukshuk”, is a smoked-colored glass figurine of an “Inukshuk” which translates “in the image of man.” The figurine will be produced in two sizes – 3 3/4 inches and 12 inches. You indicated in your letter that this item will be gift boxed and tagged (with the story of the Inukshuk). You stated that this product will be sold to retail gift stores, museums, galleries and to general merchandisers. The applicable subheading for the decorative glass figurine will be 7013.99.9000, 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 $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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →