N026444 N0 Ruling Active

The tariff classification of decorative glass articles from China

Issued May 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.4000

Headings: 7013

Product description

The subject article, SKU #65300, is described as a set of six glass roses. Each item consists of a clear glass rod/stem with a decorative glass rose and decorative glass green leaves attached to the top of the rod. Five glass roses within the set are painted different colors – pink, red, turquoise, purple and yellow. One rose is composed of clear glass. Each glass rod (including the rose) measures approximately 7 inches in length. The measurements of each glass rose are 1 ¼ inches in width by 1 inch in height. According to the catalogue page that was submitted with your ruling, the glass rods with roses are intended for decorative purposes. You indicate in your letter that each glass article within this set is valued not over thirty cents.

CBP rationale

The applicable subheading for the will be set of six glass roses, SKU 65300, will be 7013.99.4000, 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 not over thirty cents each.

Full text

N026444 May 14, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive PO Box 1199 Williston, VT 05495 RE: The tariff classification of decorative glass articles from China Dear Ms. Ramsey: In your letter dated April 17, 2008, you requested a tariff classification ruling. Representative samples were submitted with your ruling request. The subject article, SKU #65300, is described as a set of six glass roses. Each item consists of a clear glass rod/stem with a decorative glass rose and decorative glass green leaves attached to the top of the rod. Five glass roses within the set are painted different colors – pink, red, turquoise, purple and yellow. One rose is composed of clear glass. Each glass rod (including the rose) measures approximately 7 inches in length. The measurements of each glass rose are 1 ¼ inches in width by 1 inch in height. According to the catalogue page that was submitted with your ruling, the glass rods with roses are intended for decorative purposes. You indicate in your letter that each glass article within this set is valued not over thirty cents. The applicable subheading for the will be set of six glass roses, SKU 65300, will be 7013.99.4000, 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →