CBP Ruling N025183 — The tariff classification of a glass stand from China

Tariff classification

Headings: 7013

Product description

75” glass plate or stand. The diameter of the article is 12.7 cm and its thickness is 4 mm. The product is made of beveled mirror glass. There are four supports underneath the stand. Although you described the product as a “candle holder,” in fact the item is a general purpose stand, tray or plate capable of holding any item. We do not regard this stand as a candle holder. When the value of the glass plate or stand is over thirty cents but not over three dollars,

CBP rationale

any item. We do not regard this stand as a candle holder. When the value of the glass plate or stand is over thirty cents but not over three dollars, the applicable subheading for this article will be 7013.99.5000, Harmonized Tariff Schedule of the United Sates (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. When the value of the glass plate or stand is not over thirty cents, the applicable subheading for this article will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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

N025183 April 23, 2008 CLA-2-70:OT:RR:E:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7013.99.4000 Mr. Tony To Silver Lining Limited 25/F., Lever Centre 70 King Yip Street Kwun Tong, Hong Kong China RE: The tariff classification of a glass stand from China Dear Mr. To: In your letter dated March 25, 2008, you requested a tariff classification ruling regarding a 4.75” glass plate or stand. The diameter of the article is 12.7 cm and its thickness is 4 mm. The product is made of beveled mirror glass. There are four supports underneath the stand. Although you described the product as a “candle holder,” in fact the item is a general purpose stand, tray or plate capable of holding any item. We do not regard this stand as a candle holder. When the value of the glass plate or stand is over thirty cents but not over three dollars, the applicable subheading for this article will be 7013.99.5000, Harmonized Tariff Schedule of the United Sates (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. When the value of the glass plate or stand is not over thirty cents, the applicable subheading for this article will be 7013.99.4000, 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 not over thirty cents each. The rate of duty will be 38 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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