CBP Ruling N022719 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

In accordance with your request, this sample will be returned to you. The product consists of a glass vessel with a separate base upon which the glass article will be placed, as well as beads and two small plastic fish figures which will be placed inside the glass vessel. (In your letter you indicated that in some variations of this product the fish could be replaced with a small plastic crab, lobster or turtle.) The item will be marketed as an aquarium decoration. The essential character of the merchandise is imparted by the decorative glass vessel – a vase-like bowl approximately three inches high. You advised our office that the value of glass bowl is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the decorative article including a glass vessel, a base, beads and small figures (Fishbowl Aquarium Decoration, Item Number A014DA01008) 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 but not over three dollars each.

Full text

N022719 February 26, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy Crago Atico International USA, Inc.501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago: In your letter dated January 21, 2008, you requested a tariff classification ruling regarding a glass decorative article (Fishbowl Aquarium Decoration, Item Number A014DA01008). A sample was submitted with your ruling request. In accordance with your request, this sample will be returned to you. The product consists of a glass vessel with a separate base upon which the glass article will be placed, as well as beads and two small plastic fish figures which will be placed inside the glass vessel. (In your letter you indicated that in some variations of this product the fish could be replaced with a small plastic crab, lobster or turtle.) The item will be marketed as an aquarium decoration. The essential character of the merchandise is imparted by the decorative glass vessel – a vase-like bowl approximately three inches high. You advised our office that the value of glass bowl is over thirty cents but not over three dollars. The applicable subheading for the decorative article including a glass vessel, a base, beads and small figures (Fishbowl Aquarium Decoration, Item Number A014DA01008) 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 but 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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