The tariff classification of a stained glass kit from China
Issued December 2, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.4000
Headings: 7013
Product description
The submitted sample 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 stained glass kit will be 7013.99.4000, 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 not over $0.
Full text
NY K81068 December 2, 2003 CLA-2-70:RR:NC:1:126 K81068 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Mr. David Ringer N.S.I. Toys 105 Price Parkway Farmingdale, NY 11735 RE: The tariff classification of a stained glass kit from China Dear Mr. Ringer: In your letter received on November 12, 2003, you requested a tariff classification ruling. A representative sample of a stained glass kit was submitted with your ruling request. The submitted sample 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. You stated in your letter that the unit value of each glass bottle is not over thirty cents. The applicable subheading for the stained glass kit will be 7013.99.4000, 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 not over $0.30 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
The tariff classification of three decorative glass articles from China
The tariff classification of a glass jar favor kit from China
The tariff classification of amber-colored glass decorative bottles from China.
The tariff classification of clear glass decorative bottles from China.
The tariff classification of decorative glass articles from China
The tariff classification of a manicure/pedicure/grooming set assembled in China.
The tariff classification of glass wine charms from China
The tariff classification of a decorative glass article from China
The tariff classification of glass flowers and a bag of glass pebbles from China
The tariff classification of glass butterflies and a bag of stones from China
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 →