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N010019 N0 Ruling Active

The tariff classification of decorative glass articles from China

Issued May 15, 2007 by U.S. Customs and Border Protection.

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N0 N010019 (May 15, 2007)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

These samples will be returned to you with this notice. The diameter of each plate is approximately 6.5 inches. One plate is painted red and the other green. Although described as candle holder plates, these items are general purpose decorative plates or trays capable of holding a wide variety of household items. The information submitted with your ruling request indicates that the value of each of these items is over thirty cents but not over three dollars.

CBP rationale

a wide variety of household items. The information submitted with your ruling request indicates that the value of each of these items is over thirty cents but not over three dollars. The applicable subheading for the decorative glass plates (Style Numbers HF08088 and HF08088A) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N010019 May 15, 2007 CLA-2-70:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of decorative glass articles from China Dear Ms. Davenport: In your letter dated April 17, 2007, you requested a tariff classification ruling regarding two decorative glass plates (Style Numbers HF08088 and HF08088A) Samples were submitted with your ruling request. These samples will be returned to you with this notice. The diameter of each plate is approximately 6.5 inches. One plate is painted red and the other green. Although described as candle holder plates, these items are general purpose decorative plates or trays capable of holding a wide variety of household items. The information submitted with your ruling request indicates that the value of each of these items is over thirty cents but not over three dollars. The applicable subheading for the decorative glass plates (Style Numbers HF08088 and HF08088A) will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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