The tariff classification of a glass vase and a glass heart- shaped ornament from China
Issued November 15, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.80, 7013.99.40
Headings: 7013
Product description
Your letter states that the unit value of the glass vase is $3.01 and the unit value of the heart-shaped ornament is four cents.
CBP rationale
The applicable subheading for the glass vase will be 7013.99.80, Harmonized Tariff Schedule of the United States (HTS) which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes. The applicable subheading for the heart-shaped glass item will be 7013.99.40, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes.
Full text
NY I87558 November 15, 2002 CLA-2:RR:NC:2:226 NY I87558 CATEGORY: Classification TARIFF NO.: 7013.99.80; 7013.99.40 Ms. Rita M. Powell FTD 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a glass vase and a glass heart- shaped ornament from China Dear Ms. Powell: In your letter dated October 23, 2002 you requested a tariff classification ruling regarding a glass vase (approximately nine inches in height with an opening of approximately five inches) and a heart-shaped ornament of glass. Samples were submitted with your ruling request. Your letter states that the unit value of the glass vase is $3.01 and the unit value of the heart-shaped ornament is four cents. The applicable subheading for the glass vase will be 7013.99.80, Harmonized Tariff Schedule of the United States (HTS) which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The rate of duty will be 12 percent ad valorem. The applicable subheading for the heart-shaped glass item will be 7013.99.40, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration and similar purposes...other glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38 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
More rulings on the same tariff codes
Classification of decorative glass articles
Status under the North American Free Trade Agreement (NAFTA) of a decorative glass article from Canada; Article 509
Suncatcher; glassware for table, kitchen, toilet, office, indoor decoration; structural frames of brass; GRI 3(b); ENs Rule 3(b)(VIII); Rule 3(b)(IX); essential character; Better Home Plastics Corp. v. United States; HQs 086166; 087878
Reconsideration of NYs A82751 and A83100; "spice art"; glassware for table, kitchen, toilet, office, indoor decoration; half-moon, diamond, and rectangle shaped glass jars filled with layers of spices; sunflower embossed jar; principal use; 7010; 7013; EN 70.10; EN 70.13; U.S. Additional Note 1(a); T.D. 96-7; HQs 087779; 953952; 955951; 957960; 959637; Group Italglass U.S.A., Inc. v. United States, 17 CIT 226 (1993); Kraft, Inc, v. United States, 16 CIT 483 (1992); G. Heilman Brewing Co. v. United States, 14 CIT 614 (1990); United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (1976); Fontana Hollywood Corp. v. United States, 64 Cuts. Ct. 204 (1970); originating good; NAFTA; General Notes 12(b); 12(b)(ii)(A); 12(t)70.2
Protest 1001-95-110328; various glass containers; conveyanceor packing of goods; preserving jars of glass; glassware fortable, kitchen, toilet, office, indoor decoration; householdglass storage articles; wire bail and rubber ring closure system;principal use; eo nominee; 7010; 7013; EN 70.10; EN 70.13; U.S.Additional Note 1(a); T.D. 96-7; HQs 087359; 956526; 957873;Myers v. United States, 969 F. Supp. 66 (CIT 1997); GroupItalglass U.S.A., Inc. v. United States, 17 CIT 226 (1993);Commercial Aluminum Cookware Co. v. United States, 938 F. Supp.875 (CIT 1996); Kraft, Inc, v. United States, 16 CIT 483 (1992);G. Heilman Brewing Co. v. United States, 14 CIT 614 (1990);United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172,536 F. 2d 373 (1976), cert. denied, 429 U.S. 979 (1976)
Decision on application for further review of Protest No. 1101-93-100469, filed August 23, 1993, concerning classification of glass ball picks; Heading 7013, glassware of a kind used for indoor decoration or similar purposes; Not 9505 festive articles; HRLs 952968, 950958, 953183.
The classification a glass ball from China.
Modification of NYRL 861678; a "Christmas Candle" from China and/or Taiwan
Protest No. 3901-91-100857; Mirrored trays; GRI 1; 7009.91.10; EN 70.09; mirror; 088088
Mezuzah cases; articles of glass; ornamental articles of ceramics, other than porcelain or china; household articles of plastics; builders' ware of plastics
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 →