The tariff classification of a set of decorative glass articles and paint from China
Issued December 29, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.4000
Headings: 7013
Product description
The product, 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 a 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 user of this set may paint assorted patterns and designs on the decorative glass bottles and plastic box, and then display these decorative articles. The essential character of the set is imparted by the decorative glass bottles. You have indicated that the value of each glass bottle is not over thirty cents.
CBP rationale
The applicable subheading for the complete set will be 7013.99.4000, HTS, 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 not over thirty cents each.
Full text
NY K82134 December 29, 2003 CLA-2:RR:NC:1:126 NY K82134 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Yolanda Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of a set of decorative glass articles and paint from China Dear Ms. Massey: In your letter, dated December 18, 2003, you requested a tariff classification ruling regarding a stained glass kit. The product, 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 a 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 user of this set may paint assorted patterns and designs on the decorative glass bottles and plastic box, and then display these decorative articles. The essential character of the set is imparted by the decorative glass bottles. You have indicated that the value of each glass bottle is not over thirty cents. The applicable subheading for the complete set will be 7013.99.4000, HTS, 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 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
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