CBP Ruling J88901 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The subject article, which you refer to as style number 1396, is a set consisting of three cylindrical-shaped clear glass vessels, three small glass fish, three floating candles, 4 pots of paint and a paintbrush. Two of the glass vessels measure approximately six inches in height and three inches in diameter at the top opening. The third vessel measures approximately four inches in height and three inches in diameter at the top opening. Each candle measures approximately two and one-half inches in diameter and has a straight side of one inch, and is packaged in plastic. The purpose of the set is painting the exterior of the glass vessels, filling them with water, and floating the glass fish and candles inside. The essential character of the set is imparted by the glass vessels.

CBP rationale

The applicable subheading for the set - including glass vessels, glass fish, candles, paint and paint brush 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: other: valued over thirty cents but not over three dollars each.

Full text

NY J88901 October 21, 2003 CLA-2-70:RR:NC:1:126 J88901 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Kevin Maher C-Air Customhouse Brokers Inc. International Freight Forwarders 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a decorative glass article from China Dear Mr. Maher: In your letter dated September 22, 2003, on behalf of your client, Roseart Industries, you requested a tariff classification ruling. A representative sample of the product was submitted and will be returned to you as requested. The subject article, which you refer to as style number 1396, is a set consisting of three cylindrical-shaped clear glass vessels, three small glass fish, three floating candles, 4 pots of paint and a paintbrush. Two of the glass vessels measure approximately six inches in height and three inches in diameter at the top opening. The third vessel measures approximately four inches in height and three inches in diameter at the top opening. Each candle measures approximately two and one-half inches in diameter and has a straight side of one inch, and is packaged in plastic. The purpose of the set is painting the exterior of the glass vessels, filling them with water, and floating the glass fish and candles inside. The essential character of the set is imparted by the glass vessels. The applicable subheading for the set - including glass vessels, glass fish, candles, paint and paint brush 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: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 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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