CBP Ruling G89856 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The subject article, which is identified “ICS-Cherub Statue with Bowl”, consists of a large clear glass bowl on a large kneeling agglomerated stone cherub figurine. The bowl measures approximately three inches in height and ten inches in diameter. The cherub figurine measures approximately eleven inches in height. The essential character of this item is represented by the large glass bowl. The product is a general-purpose decorative article that can be used to hold numerous household items. For example, the brochure that was submitted with your letter depicts the product holding potpourri. (The potpourri is not included with the “ICS-Cherub Statue with Bowl.”) You indicated in your that the unit value of the glass bowl will be $0.91.

CBP rationale

potpourri. (The potpourri is not included with the “ICS-Cherub Statue with Bowl.”) You indicated in your that the unit value of the glass bowl will be $0.91. The applicable subheading for 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.

Full text

NY G89856 April 12, 2001 CLA-2-70:RR:NC:2:226 G89856 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of a decorative glass article from China Dear Ms. Dorfman: In your letter dated March 28, 2001, on behalf of your client, LTD Commodities, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested. The subject article, which is identified “ICS-Cherub Statue with Bowl”, consists of a large clear glass bowl on a large kneeling agglomerated stone cherub figurine. The bowl measures approximately three inches in height and ten inches in diameter. The cherub figurine measures approximately eleven inches in height. The essential character of this item is represented by the large glass bowl. The product is a general-purpose decorative article that can be used to hold numerous household items. For example, the brochure that was submitted with your letter depicts the product holding potpourri. (The potpourri is not included with the “ICS-Cherub Statue with Bowl.”) You indicated in your that the unit value of the glass bowl will be $0.91. The applicable subheading for 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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