N036244 N0 Ruling Active

The tariff classification of three decorative glass articles from China

Issued September 17, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The product under consideration, designated in your letter as “Mosaic Glass Pillar Plates”, consists of three styles of decorative glass plates with a mosaic design. Each item is composed of a clear glass plate with colored glass chips bonded onto the exterior surface of the article. Style CH587973KH-1 measures approximately 5 inches in diameter and ¾ inches in height. Style 9EG7243 measures approximately 5 inches in diameter and 5/8 inches in height. Style S10-8XPS033C measures approximately 5 ¾ inches in diameter and 7/8 inches in height. Each style has a slight interior depression.

CBP rationale

The applicable subheading for the three decorative glass plates (style numbers CH587973KH-1, 9EG7243 and S10-8XPS033C 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.

Full text

N036244 September 17, 2008 CLA-2-70:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Tammie Oliver Kohl’s Department Stores N56W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of three decorative glass articles from China Dear Ms. Oliver: In your letter dated August 19, 2008, you requested a tariff classification ruling. Three representative samples were submitted and will be returned to you as requested. The product under consideration, designated in your letter as “Mosaic Glass Pillar Plates”, consists of three styles of decorative glass plates with a mosaic design. Each item is composed of a clear glass plate with colored glass chips bonded onto the exterior surface of the article. Style CH587973KH-1 measures approximately 5 inches in diameter and ¾ inches in height. Style 9EG7243 measures approximately 5 inches in diameter and 5/8 inches in height. Style S10-8XPS033C measures approximately 5 ¾ inches in diameter and 7/8 inches in height. Each style has a slight interior depression. You state in your letter that the unit value of each glass plate is over thirty cents but not over three dollars. The applicable subheading for the three decorative glass plates (style numbers CH587973KH-1, 9EG7243 and S10-8XPS033C 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: valued over $0.30 but not over $3.00 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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