This ruling has been revoked and is no longer current.

Superseded by {965125}.

G89939 G8 Ruling REVOKED

The tariff classification of a decorative glass article from China

Issued April 13, 2001 by U.S. Customs and Border Protection.

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G8 G89939 (April 13, 2001)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

Your sample will be returned to you as requested. The essential character of this item is represented by the large decorative glass plate. The product is a general-purpose decorative article that can be used to hold numerous household items. You indicated in your letter that the unit value of the glass plate will be $0.40.

CBP rationale

The applicable subheading for the decorative glass article on a snowman base 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 G89939 April 13, 2001 CLA-2-70:RR:NC:2:226 G89939 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Jeanette Clery ABC Distributing, Inc. P.O. Box 611210 North Miami, FL 33261-1210 RE: The tariff classification of a decorative glass article from China Dear Ms. Clery: In your letter dated March 30, 2001, you requested a tariff classification ruling regarding a “Snowman Table Server”. The subject article is a ten-inch diameter glass plate on a nine and one-half inch tall “polyresin” snowman figurine base. The sample you submitted only included the snowman and not the glass plate. Your sample will be returned to you as requested. The essential character of this item is represented by the large decorative glass plate. The product is a general-purpose decorative article that can be used to hold numerous household items. You indicated in your letter that the unit value of the glass plate will be $0.40. The applicable subheading for the decorative glass article on a snowman base 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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