K86343 K8 Ruling Active

The tariff classification of a decorative glass article from China

Issued July 16, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.10

Headings: 7013

Product description

A representative sample of the item was sent to our Customs laboratory for analysis. The submitted sample, item number 270473 - “Chip Glass Pumpkin”, is a glass tabletop decoration in the shape of a pumpkin. The item consists of pieces of orange glass, a clear glass stem and two green glass leaves held together by metal wire. The orange glass constitutes the body of the article. The measurements are 6 inches x 6 inches x 6 ½ inches. Our Customs laboratory has determined that the glass has been colored prior to solidification and is characterized by random distribution of numerous bubbles throughout the mass of the glass.

CBP rationale

The applicable subheading for the glass pumpkin colored prior to solidification will be 7013.99.10, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for…toilet, office, indoor decoration and similar purposes…other glassware: other…glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass.

Full text

NY K86343 July 16, 2004 CLA-2-70:RR:NC:1:126 K86343 CATEGORY: Classification TARIFF NO.: 7013.99.10 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative glass article from China Dear Ms. Harmon: In your letter dated May 10, 2004, you requested a tariff classification ruling. A representative sample of the item was sent to our Customs laboratory for analysis. The submitted sample, item number 270473 - “Chip Glass Pumpkin”, is a glass tabletop decoration in the shape of a pumpkin. The item consists of pieces of orange glass, a clear glass stem and two green glass leaves held together by metal wire. The orange glass constitutes the body of the article. The measurements are 6 inches x 6 inches x 6 ½ inches. Our Customs laboratory has determined that the glass has been colored prior to solidification and is characterized by random distribution of numerous bubbles throughout the mass of the glass. The applicable subheading for the glass pumpkin colored prior to solidification will be 7013.99.10, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for…toilet, office, indoor decoration and similar purposes…other glassware: other…glassware colored prior to solidification, and characterized by random distribution of numerous bubbles, seeds or stones, throughout the mass of the glass. The rate of duty will be 15 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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