H89805 H8 Ruling Active

The tariff classification of a decorative glass article from Canada

Issued March 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.99, 7013.99.8000

Headings: 7013

Product description

A photograph of the item was submitted with your ruling request. The subject article is a decorative clear glass plaque that measures approximately 5” x 6” x 2”. The glass plaque is designed with chiseled edges. It features a silk-screen-printed image of a teddy bear and a message written in French.

CBP rationale

The applicable subheading for the decorative glass plaque when valued over $3 but not over $5 each will be 7013.99.8000, 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. The applicable subheading for the decorative glass plaque when valued over $5 each will be 7013.99.9000 (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 $5 each.

Full text

NY H89805 March 26, 2002 CLA-2-70:RR:NC:2:226 H89805 CATEGORY: Classification TARIFF NO.: 7013.99.8000, 7013.99.99.9000 Mr. Frank Ruscito Sahara Studios 5965 Jean Talon E. St. Leonard, Quebec, Canada H1S 1M5 RE: The tariff classification of a decorative glass article from Canada Dear Mr. Ruscito: In your letter dated March 14, 2002, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request. The subject article is a decorative clear glass plaque that measures approximately 5” x 6” x 2”. The glass plaque is designed with chiseled edges. It features a silk-screen-printed image of a teddy bear and a message written in French. The applicable subheading for the decorative glass plaque when valued over $3 but not over $5 each will be 7013.99.8000, 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 $3 but not over $5 each. The rate of duty will be 12 percent ad valorem. The applicable subheading for the decorative glass plaque when valued over $5 each will be 7013.99.9000 (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 $5 each. The rate of duty will be 7.2 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

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