The tariff classification of five glass cooking bowls from China
Issued September 29, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.39.2000
Headings: 7013
Product description
The subject merchandise is referred to as “S/5 Glass Cooking Bowls” - #27420. It consists of five clear glass nesting bowls. Each bowl is designed with a plastic snap on lid. The size and capacity of each bowl are: 6 1/2 inch diameter - 4 cup capacity, 5 1/2 inch diameter - 2 cup capacity, 5 inch diameter -1 1/2 cup capacity, 4 inch diameter - 3/4 cup capacity and 3 1/2 inch diameter - 1/2 cup capacity. You indicated in a telephone conversation with this office that the unit value of each bowl is not over $3.00.
CBP rationale
The applicable subheading for the “S/5 Glass Cooking Bowls” will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over $3.
Full text
NY K88989 September 29, 2004 CLA-2-70:RR:NC:1:126 K88989 CATEGORY: Classification TARIFF NO.: 7013.39.2000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of five glass cooking bowls from China Dear Ms. Marcoux: In your letter dated August 25, 2004, you requested a tariff classification ruling. The subject merchandise is referred to as “S/5 Glass Cooking Bowls” - #27420. It consists of five clear glass nesting bowls. Each bowl is designed with a plastic snap on lid. The size and capacity of each bowl are: 6 1/2 inch diameter - 4 cup capacity, 5 1/2 inch diameter - 2 cup capacity, 5 inch diameter -1 1/2 cup capacity, 4 inch diameter - 3/4 cup capacity and 3 1/2 inch diameter - 1/2 cup capacity. You indicated in a telephone conversation with this office that the unit value of each bowl is not over $3.00. The applicable subheading for the “S/5 Glass Cooking Bowls” will be 7013.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than that of glass-ceramics: other: other: valued not over $3.00 each. The rate of duty will be 22.5 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 glass storage articles from China
The tariff classification of a glass canister set from Italy
The tariff classification of jelly beans and gummy candy in glass storage jar from China.
The tariff classification of a barware set from China
The tariff classification of a set consisting of a glass decanter and four drinking glasses from China
The tariff classification of gumballs and gummy candy cut outs in glass jar from China.
The tariff classification of jelly beans and gummy rings in glass jar from China.
The tariff classification of jelly beans and gummy candy in glass storage jar from China.
The tariff classification of gumballs, jelly beans, and gummy candy cut outs in glass jar from China.
The tariff classification of a glass decanter set 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 →