L88549 L8 Ruling Active

The tariff classification of glass stones from China

Issued November 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7018.10.5000

Headings: 7018

Product description

The samples will be returned to you in accordance with your request. Each of these items is approximately 12.5 millimeters in diameter. The glass stones are crescent-shaped. Each has been painted with a silver color.

CBP rationale

The applicable subheading for the small glass stones will be 7018.10.5000, HTS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: other.

Full text

NY L88549 November 28, 2005 CLA-2-70:RR:NC1:126: L88549 CATEGORY: Classification TARIFF NO.: 7018.10.5000 Ms. Shirley Schmidt Pier 1 Imports, Inc. 100 Pier 1 Place Level 16 Fort Worth, TX 76102 RE: The tariff classification of glass stones from China Dear Ms. Schmidt: In your letter, dated October 27, 2005, you requested a tariff classification ruling regarding small glass stones. Samples of these glass stones were submitted with your ruling request. The samples will be returned to you in accordance with your request. Each of these items is approximately 12.5 millimeters in diameter. The glass stones are crescent-shaped. Each has been painted with a silver color. You stated that the items will be used for “decoration in floral arrangements, candlescapes, craft projects, potted plants, and similar home decorating ideas.” In your letter you asked whether these small glass stones are more appropriately classified as glassware for indoor decoration in heading 7013 of the Harmonized Tariff Schedule of the United States (HTS) or as glass smallwares in heading 7018 of the HTS. The merchandise is clearly described by both provisions. However, heading 7018 would apply rather than heading 7013, because the language of heading 7013 specifically excludes products that are classifiable in heading 7018. The applicable subheading for the small glass stones will be 7018.10.5000, HTS, which provides for glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares: other. The rate of duty will be free. 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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