E87582 E8 Ruling Active

The tariff classification of a decorative glass article from Italy

Issued October 1, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.8000, 7013.99.5000

Headings: 7013

Product description

The subject article is a five and one-half inch square glass plate with a shallow indentation center. The area of the indentation is three inches square. You indicated that these items will be advertised in your client’s catalog as candleholders; in addition, they will be sold as appetizer plates and ashtrays. You further indicated that the article will be imported in the following three styles: 1) SKU 258-873 Plain 2) SKU 292-249 Gold (trim) and 3) SKU 413-933 Silver (trim). The unit value for each item will be $1.25, $3.60 and $3.60, respectively.

CBP rationale

The applicable subheading for the plain glass plate 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: valued over $0. The applicable subheading for the gold-colored trimmed glass plate and the silver-colored trimmed glass plate will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over $3 but not over $5 each.

Full text

NY E87582 October 1, 1999 CLA-2-70:RR:NC:2:226 E87582 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Mr. Thomas J. Garibaldi Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Avenue Schiller Park, IL 60176 RE: The tariff classification of a decorative glass article from Italy Dear Mr. Garibaldi: In your letter dated September 14, 1999, on behalf of your client, Euromarket Designs, Inc., you requested a tariff classification ruling. Representative samples of the items were submitted with your ruling request. The subject article is a five and one-half inch square glass plate with a shallow indentation center. The area of the indentation is three inches square. You indicated that these items will be advertised in your client’s catalog as candleholders; in addition, they will be sold as appetizer plates and ashtrays. You further indicated that the article will be imported in the following three styles: 1) SKU 258-873 Plain 2) SKU 292-249 Gold (trim) and 3) SKU 413-933 Silver (trim). The unit value for each item will be $1.25, $3.60 and $3.60, respectively. The applicable subheading for the plain glass plate 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: valued over $0.30 but not over $3.00 each. The rate of duty will be 30 percent ad valorem. The applicable subheading for the gold-colored trimmed glass plate and the silver-colored trimmed glass plate will be 7013.99.8000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: other: other: valued over $3 but not over $5 each. The rate of duty will be 13.2 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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