The tariff classification of two decorative glass bowls from China
Issued February 6, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.4000, 7013.99.5000
Headings: 7013
Product description
The submitted sample, which is described as a plain finish bowl - item #39661, is a clear decorative glass bowl with a scalloped-edge at the opening. It measures approximately five inches in height and three and one-half inches in diameter at the opening. You indicated in your letter that the same bowl will also come in a luster finish (item #39800). The unit value of the submitted sample, plain finish bowl will be $0.25. The unit value of the luster finish bowl will be $0.34.
CBP rationale
The applicable subheading for the glass bowl (#39661) will be 7013.99.4000, 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 not over $0. The applicable subheading for the glass bowl (#39800) will be 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: valued over $0.
Full text
NY G85789 February 6, 2001 CLA-2-70:RR:NC:2:226 G85789 CATEGORY: Classification TARIFF NO.: 7013.99.4000, 7013.99.5000 Ms. Dana L. Bounds Fritz Companies, Inc. 1600 Genessee Suite 450 Kansas City, MO 64102 RE: The tariff classification of two decorative glass bowls from China Dear Ms. Bounds: In your letter dated January 18, 2001, on behalf of your client, Gerson Co., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The submitted sample, which is described as a plain finish bowl - item #39661, is a clear decorative glass bowl with a scalloped-edge at the opening. It measures approximately five inches in height and three and one-half inches in diameter at the opening. You indicated in your letter that the same bowl will also come in a luster finish (item #39800). The unit value of the submitted sample, plain finish bowl will be $0.25. The unit value of the luster finish bowl will be $0.34. The applicable subheading for the glass bowl (#39661) will be 7013.99.4000, 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 not over $0.30 each. The rate of duty will be 38 percent ad valorem. The applicable subheading for the glass bowl (#39800) will be 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: 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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