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G82256 G8 Ruling Active

The tariff classification of a glass article from Taiwan

Issued October 2, 2000 by U.S. Customs and Border Protection.

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G8 G82256 (October 2, 2000)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The subject article, which is identified as item #995001, is a rectangular-shaped frosted purple glass article. It measures approximately four inches in width by six inches in length and three-quarter inches in depth. You indicated in your letter that this item will be imported in six assorted colors. You further indicated that the unit value of this item is $0.96. In your presentation you suggest that this item should be regarded as a candleholder classifiable in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings. We do not regard this type of article as a candleholder because the item has the form of a general-purpose article. A candle is only one of the many items that this type of product is capable of holding.

CBP rationale

The applicable subheading for the glass article will be subheading 7013.99.5000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.

Full text

NY G82256 October 2, 2000 CLA-2-70:RR:NC:2:226 G82256 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a glass article from Taiwan Dear Ms. Aldinger: In your letter dated September 12, 2000, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as item #995001, is a rectangular-shaped frosted purple glass article. It measures approximately four inches in width by six inches in length and three-quarter inches in depth. You indicated in your letter that this item will be imported in six assorted colors. You further indicated that the unit value of this item is $0.96. In your presentation you suggest that this item should be regarded as a candleholder classifiable in subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings. We do not regard this type of article as a candleholder because the item has the form of a general-purpose article. A candle is only one of the many items that this type of product is capable of holding. The applicable subheading for the glass article will be subheading 7013.99.5000, 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 $0.30 but not over $3 each. The rate of duty will be 30 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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