The tariff classification of decorative glass articles from China
Issued October 4, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.5000
Headings: 7013
Product description
The subject merchandise, designated in your letter as “SSA Wire Suncatcher” - Liss Item # 944162, is an assortment of four sun reflectors. Each reflector consists of colored iron wire that is shaped to form a metal ornament. Attached to each metal ornament is a long string of two-sided mirrored pieces of glass and plastic teardrop-shaped ornaments and beads. You indicated in your letter that each item is valued over $0.30 but not over $3.00 each. In your letter you suggest that this merchandise should be classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. However, the essential character of this merchandise is not imparted by the metal components. Therefore, subheading 8306.29.0000, HTS, does not apply.
CBP rationale
The applicable subheading for the four decorative sun reflectors will be 7013.99.5000, 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 $0.
Full text
NY L87527 October 4, 2005 CLA-2-70:RR:NC:1:126 L87527 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative glass articles from China Dear Mr. Stinson: In your letter dated September 8, 2005, you requested a tariff classification ruling. Two representative samples were submitted and will be returned to you as requested. The subject merchandise, designated in your letter as “SSA Wire Suncatcher” - Liss Item # 944162, is an assortment of four sun reflectors. Each reflector consists of colored iron wire that is shaped to form a metal ornament. Attached to each metal ornament is a long string of two-sided mirrored pieces of glass and plastic teardrop-shaped ornaments and beads. You indicated in your letter that each item is valued over $0.30 but not over $3.00 each. In your letter you suggest that this merchandise should be classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. However, the essential character of this merchandise is not imparted by the metal components. Therefore, subheading 8306.29.0000, HTS, does not apply. The applicable subheading for the four decorative sun reflectors will be 7013.99.5000, 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 $0.30 but not over 3.00 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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