CBP Ruling G83955 — The tariff classification of four decorative glass articles from China

Tariff classification

Headings: 7013

Product description

You indicated in your letter that you wish to import three glass picture frames: item #95154 – small (2.5” X 3.5”), item #95156 – medium (4” X 6”) and item #95155 – large (5” X 7”). The unit values are $0.45, $1.79 and $2.33, respectively. The two submitted samples of picture frames (small and large) have dried flowers incorporated into the glass. The last submitted sample, item #95157, is a decorative glass article that is oval in shape but has a flat bottom. It also has dried flowers incorporated into the glass. A small round glass vessel measuring approximately one and one-half inches in height and two inches in diameter at the mouth is attached to the back of the article. You indicated that the unit value of this item is $0.44.

CBP rationale

The applicable subheading for the three glass picture frames and the decorative glass article 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: other: valued over $0.

Full text

NY G83955 November 21, 2000 CLA-2-70:RR:NC:2:226 G83955 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Terry Grelle Worldlink International, Inc. P.O. Box 895 507 Kresson Road Voorhees, NJ 08043 RE: The tariff classification of four decorative glass articles from China Dear Ms. Grelle: In your letter dated November 2, 2000, on behalf of World Wide Basics, you requested a tariff classification ruling. Three representative samples of the items were submitted with your ruling request. You indicated in your letter that you wish to import three glass picture frames: item #95154 – small (2.5” X 3.5”), item #95156 – medium (4” X 6”) and item #95155 – large (5” X 7”). The unit values are $0.45, $1.79 and $2.33, respectively. The two submitted samples of picture frames (small and large) have dried flowers incorporated into the glass. The last submitted sample, item #95157, is a decorative glass article that is oval in shape but has a flat bottom. It also has dried flowers incorporated into the glass. A small round glass vessel measuring approximately one and one-half inches in height and two inches in diameter at the mouth is attached to the back of the article. You indicated that the unit value of this item is $0.44. The applicable subheading for the three glass picture frames and the decorative glass article 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: other: valued over $0.30 but not over $3.00 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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