N079835 N0 Ruling Active

The tariff classification of a decorative glass article from China

Issued November 5, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.9000

Headings: 7013

Product description

The sample will be returned to you in accordance with your request. The central portion of the product consists of a large glass cylinder with a height of approximately 9.75 inches, a depth of approximately 9.75 inches and an opening measuring approximately 5.5 inches in diameter. The glass cylinder is the largest single component of the product and represents the majority of the article’s value. A pinnacle shaped cover sits above the glass portion of the article. A base rests beneath the glass component.

CBP rationale

a wide variety of items. In your letter you indicate that the unit value of this article is over five dollars. The applicable subheading for the decorative glass article, item PR174155SL, will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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

N079835 November 5, 2009 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Ms. Lisa Pietz Page & Jones, Inc. 2850 Wall Triana Highway Suite 205 Huntsville, AL 35824 RE: The tariff classification of a decorative glass article from China Dear Ms. Pietz: In your letter dated October 6, 2009, on behalf of CCC Associates (d.b.a. Caffco International), you requested a tariff classification ruling regarding a decorative glass article, item PR174155SL. A sample was submitted with your ruling request. The sample will be returned to you in accordance with your request. The central portion of the product consists of a large glass cylinder with a height of approximately 9.75 inches, a depth of approximately 9.75 inches and an opening measuring approximately 5.5 inches in diameter. The glass cylinder is the largest single component of the product and represents the majority of the article’s value. A pinnacle shaped cover sits above the glass portion of the article. A base rests beneath the glass component. You stated that the cover and base consist of resin, hardener, cobalt, stone powder and paint. The entire article is approximately 25 inches tall. The essential character of this article is imparted by the glass component. Although you describe the product as “Renaissance hurricane candle holder,” its appearance does not indicate that it is designed as a candle holder. Rather, this article has the form of a general purpose decorative article/household article capable of holding a wide variety of items. In your letter you indicate that the unit value of this article is over five dollars. The applicable subheading for the decorative glass article, item PR174155SL, will be 7013.99.9000, 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 three dollars each: other: valued over five dollars each. The rate of duty will be 7.2 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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