The tariff classification of gift products from China
Issued September 19, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.29.2000, 8306.29.0000, 7013.29.5000, 9503.90.0045
Product description
These include Rolling Drinking Glasses, Rolling Picture Displays, Rolling Salt and Pepper Shakers and Rolling Paper Clip Holders. The articles consist of toy or model cars that have attachments that make them useful for other purposes. The Rolling Drinking Glasses come in two sizes. They consist, for example, of a model Volkswagen Beetle with a drinking glass glued to the top. Your letter states that the small glass has a value of $2.60, and that the large glass has a value of $3.23. Similarly, the Rolling Picture Displays consist of a model 1957 Corvette with attached coiled wire to display photographs. The Rolling Paper Clip Holder, however, is a toy pick-up truck with a magnetized flatbed. No sample of the salt and pepper shakers was received, and we cannot issue a ruling on that item without it.
CBP rationale
The applicable subheading for the small Rolling Glass will be 7013.29.2000, 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. The applicable subheading for the large Rolling Glass will be 7013.29.5000, 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. The applicable subheading for the Rolling Paper Clip Holder will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The applicable subheading for the Rolling Picture Display will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.
Full text
NY G81220 September 19, 2000 CLA-2-83:RR:NC:N1:113 G81220 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 9503.90.0045; 7013.29.2000; 7013.29.5000; 9503.90.0045 Ms. Marie Dutour Lots of Pulp 9 South Antigo Ct. Greer, SC 29650 RE: The tariff classification of gift products from China Dear Ms. Dutour: In your letter dated August 23, 2000, you requested a tariff classification ruling. The samples you provided are a number of “Rolling” gift products. These include Rolling Drinking Glasses, Rolling Picture Displays, Rolling Salt and Pepper Shakers and Rolling Paper Clip Holders. The articles consist of toy or model cars that have attachments that make them useful for other purposes. The Rolling Drinking Glasses come in two sizes. They consist, for example, of a model Volkswagen Beetle with a drinking glass glued to the top. Your letter states that the small glass has a value of $2.60, and that the large glass has a value of $3.23. Similarly, the Rolling Picture Displays consist of a model 1957 Corvette with attached coiled wire to display photographs. The Rolling Paper Clip Holder, however, is a toy pick-up truck with a magnetized flatbed. No sample of the salt and pepper shakers was received, and we cannot issue a ruling on that item without it. The applicable subheading for the small Rolling Glass will be 7013.29.2000, 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...drinking glasses, other than of glass ceramics: other: other: valued over $.30 but not over $3 each. The rate of duty will be 25.5 percent ad valorem. The applicable subheading for the large Rolling Glass will be 7013.29.5000, 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...: drinking glasses, other than of glass-ceramics: other: other: other: valued over $3 but not over $5 each. The rate of duty will be 10.5 percent ad valorem. The applicable subheading for the Rolling Paper Clip Holder will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. The rate of duty will be free. The applicable subheading for the Rolling Picture Display will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on the salt and pepper shakers. Your request for a classification ruling should include a sample of this item. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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