CBP Ruling J89635 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The subject article, which is identified as item #1717, is a set consisting of three clear glass bottles, one plastic box with lid, six pots of stained glass paint, outline paint, paintbrush, patterns and instructions. The bottles come in three shapes - square, heart and tapered. The measurements are approximately three and one-half inches, four inches and six inches in height, respectively. The rectangular-shaped plastic box measures approximately four inches by three inches by two inches. The purpose of the set is first to paint assorted patterns and designs on the glass bottles and plastic box and then to display these decorative articles. The essential character of the set is imparted by the glass bottles.

CBP rationale

The applicable subheading for the complete set 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 J89635 October 21, 2003 CLA-2-70:RR:NC:1:126 J89635 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a decorative glass article from China Dear Ms. Massey: In your letter dated October 3, 2003, you requested a tariff classification ruling. A representative sample of a stained glass kit was submitted with your ruling request. The subject article, which is identified as item #1717, is a set consisting of three clear glass bottles, one plastic box with lid, six pots of stained glass paint, outline paint, paintbrush, patterns and instructions. The bottles come in three shapes - square, heart and tapered. The measurements are approximately three and one-half inches, four inches and six inches in height, respectively. The rectangular-shaped plastic box measures approximately four inches by three inches by two inches. The purpose of the set is first to paint assorted patterns and designs on the glass bottles and plastic box and then to display these decorative articles. The essential character of the set is imparted by the glass bottles. The applicable subheading for the complete set 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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