CBP Ruling N077983 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The product is a decorative article consisting of pieces of blue and white mosaic glass as well as small pieces of mirror glass completely covering a metal background. A small tealight candle holder of metal stands in front of the decorative article. While the decorative article is approximately 7.2 inches in height, the tealight candle holder in front of the article is only one half inch tall. Although you describe the product as “tealight candle holder, snowflake design,” the essential character of the item is imparted by the decorative article, not the candle holder. The candle holder is ancillary and merely serves to illuminate the decorative article. In your letter you indicate that the unit value of this article is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the decorative glass article with tealight candleholder 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

N077983 October 30, 2009 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Troy Crago-Edwards Atico International USA, Inc.501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Mr. Crago-Edwards: In your letter dated September 23, 2009, you requested a tariff classification ruling regarding a decorative glass article, item number A072MA00558. A sample was submitted with your ruling request. The product is a decorative article consisting of pieces of blue and white mosaic glass as well as small pieces of mirror glass completely covering a metal background. A small tealight candle holder of metal stands in front of the decorative article. While the decorative article is approximately 7.2 inches in height, the tealight candle holder in front of the article is only one half inch tall. Although you describe the product as “tealight candle holder, snowflake design,” the essential character of the item is imparted by the decorative article, not the candle holder. The candle holder is ancillary and merely serves to illuminate the decorative article. In your letter you indicate that the unit value of this article is over thirty cents but not over three dollars. The applicable subheading for the decorative glass article with tealight candleholder 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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