CBP Ruling I83556 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The sample, which was received in a broken condition, will not be returned. The subject article, which is identified as “Stock #XA6-2002”, is a large clear glass vessel that measures approximately nine and one-half inches in height and twelve inches in diameter. The item includes a metal holder for the glass article and a 6”x 8” candle. In your presentation, you suggest that this article should be classified under 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture, household. The glass vessel represents the essential character of this item. It can be used to hold flowers, fruit, potpourri and numerous other household items. The metal stand is ancillary and merely serves to support the glass. This article is not considered an item of furniture. This item should be classified as a general-purpose glass article in subheading 7013.99.9000, HTS. You indicated in your letter that the unit value of this product is over $5.00.

CBP rationale

The applicable subheading for the decorative glass article with metal stand and candle 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.

Full text

NY I83556 July 25, 2002 CLA-2-70:RR:NC:2:226 I83556 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Mr. Juan Dominguez Wal Mart Stores, Inc. 601 North Walton Bentonville, Arkansas 72716-0410-L32 RE: The tariff classification of a decorative glass article from China Dear Mr. Dominguez: In your letter dated July 8, 2002, you requested a tariff classification ruling. The sample, which was received in a broken condition, will not be returned. The subject article, which is identified as “Stock #XA6-2002”, is a large clear glass vessel that measures approximately nine and one-half inches in height and twelve inches in diameter. The item includes a metal holder for the glass article and a 6”x 8” candle. In your presentation, you suggest that this article should be classified under 9403.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other metal furniture, household. The glass vessel represents the essential character of this item. It can be used to hold flowers, fruit, potpourri and numerous other household items. The metal stand is ancillary and merely serves to support the glass. This article is not considered an item of furniture. This item should be classified as a general-purpose glass article in subheading 7013.99.9000, HTS. You indicated in your letter that the unit value of this product is over $5.00. You stated in a telephone conversation that the glass bowl, metal stand and candle will be packed together for retail sale in their imported condition. The applicable subheading for the decorative glass article with metal stand and candle 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. 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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