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H86534 H8 Ruling Active

The tariff classification of a glass towel bar from Taiwan

Issued December 26, 2001 by U.S. Customs and Border Protection.

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H8 H86534 (December 26, 2001)

Tariff classification

HTS codes: 7013.99.9000, 7013.99.2000

Headings: 7013

Product description

The subject article, which is identified as “Glass Towel Bar” – Style #2301-0196, is a glass towel bar kit consisting of a twenty-four inch wide solid glass bar, wall mountings (arms at each end) and wall mounting hardware (screws and anchors). You indicated in your letter that the wall mountings and wall mounting hardware are composed of nickel-plated brass metal. The essential character of this article is represented by the glass towel bar.

CBP rationale

the applicable subheading for the glass towel bar will be 7013.99.9000, 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: other: valued over $5 each. the applicable subheading will be 7013.99.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: pressed and toughened (specially tempered).

Full text

NY H86534 December 26, 2001 CLA-2-70:RR:NC:2:226 H86534 CATEGORY: Classification TARIFF NO.: 7013.99.9000, 7013.99.2000 Mr. Joel G. McClure Restoration Hardware 2391 West Winton Avenue Hayward, CA 94545 RE: The tariff classification of a glass towel bar from Taiwan Dear Mr. McClure: In your letter dated December 7, 2001, you requested a tariff classification ruling regarding a glass towel bar. A representative sample of the item was submitted with your ruling request. The subject article, which is identified as “Glass Towel Bar” – Style #2301-0196, is a glass towel bar kit consisting of a twenty-four inch wide solid glass bar, wall mountings (arms at each end) and wall mounting hardware (screws and anchors). You indicated in your letter that the wall mountings and wall mounting hardware are composed of nickel-plated brass metal. The essential character of this article is represented by the glass towel bar. You stated in your letter that the unit value of the glass towel bar kit is over $5.00. When the towel bar is composed of ordinary glass, the applicable subheading for the glass towel bar will be 7013.99.9000, 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: other: valued over $5 each. The rate of duty will be 7.2 percent ad valorem. The rate of duty will remain the same in 2002. When the towel bar is composed of pressed and toughened (specially tempered) glass, the applicable subheading will be 7013.99.2000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: other glassware: other: pressed and toughened (specially tempered). The rate of duty will be 12.5 percent ad valorem. The rate of duty will remain the same in 2002. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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