H87121 H8 Ruling Active

The tariff classification of four decorative glass articles from China

Issued January 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.8000, 7013.99.5000

Headings: 7013

Product description

The other three samples were received in a broken condition. You indicated in your letter that you wish to import four glass picture frames: style #325/PPE0592C/35 (3.5” x 5”), style #325/PPE0592C/57 (5” x 7”), style #325/PPE1202/35 (3.5” x 5”) and style #325/PPE1202/57 (5” x7”). The unit values are $2.58, $4.10, $3.04 and $4.15, respectively. Each picture frame has metal channeling and dried flowers incorporated into the glass.

CBP rationale

The applicable subheading for the glass picture frame valued not over $3.00 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. The applicable subheading for the three glass picture frames valued over $3.00 but not over $5.00 will be 7013.99.8000, 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 $3.

Full text

NY H87121 January 28, 2002 CLA-2-70:RR:NC:2:226 H87121 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 7013.99.8000 Ms. Jodi Gracey Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of four decorative glass articles from China Dear Ms. Gracey: In your letter dated January 9, 2002, you requested a tariff classification ruling. Four representative samples of the items were submitted, however, only one will be returned to you as requested. The other three samples were received in a broken condition. You indicated in your letter that you wish to import four glass picture frames: style #325/PPE0592C/35 (3.5” x 5”), style #325/PPE0592C/57 (5” x 7”), style #325/PPE1202/35 (3.5” x 5”) and style #325/PPE1202/57 (5” x7”). The unit values are $2.58, $4.10, $3.04 and $4.15, respectively. Each picture frame has metal channeling and dried flowers incorporated into the glass. The applicable subheading for the glass picture frame valued not over $3.00 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. The applicable subheading for the three glass picture frames valued over $3.00 but not over $5.00 will be 7013.99.8000, 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 $3.00 but not over $5.00 each. The rate of duty will be 12 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →