CBP Ruling N152817 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The submitted sample is being returned to you. The subject article, identified as product number GCU039, is a decorative, half slope, angular-shaped glass vessel measuring approximately 5.5 inches in height and 2.4 inches at the base. The article is composed of hand blown clear glass and has a 4.75 inch oval opening. In your letter, you describe this product as a glass candle holder. Although this product is capable of holding a candle, its vase-like form indicates that this item is a general-purpose decorative household glass article capable of holding a wide variety of items. Therefore, it is not regarded as a candle holder. In your supplemental email message dated March 25, 2011, you indicated that the unit value of this glass item is over thirty cents but not over three dollars.

CBP rationale

a candle, its vase-like form indicates that this item is a general-purpose decorative household glass article capable of holding a wide variety of items. Therefore, it is not regarded as a candle holder. In your supplemental email message dated March 25, 2011, you indicated that the unit value of this glass item is over thirty cents but not over three dollars. The applicable subheading for the decorative glass article (product number GCU039) 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/.

Full text

N152817 April 1, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Derick Dai CYS Excel, Inc. 15600 Salt Lake Avenue City of Industry, CA 91745 RE: The tariff classification of a decorative glass article from China Dear Mr. Dai: In your letter dated March 9, 2011, you requested a tariff classification ruling. A representative sample of the article as well as a photograph and advertising material were submitted with your ruling request. The submitted sample is being returned to you. The subject article, identified as product number GCU039, is a decorative, half slope, angular-shaped glass vessel measuring approximately 5.5 inches in height and 2.4 inches at the base. The article is composed of hand blown clear glass and has a 4.75 inch oval opening. In your letter, you describe this product as a glass candle holder. Although this product is capable of holding a candle, its vase-like form indicates that this item is a general-purpose decorative household glass article capable of holding a wide variety of items. Therefore, it is not regarded as a candle holder. In your supplemental email message dated March 25, 2011, you indicated that the unit value of this glass item is over thirty cents but not over three dollars. The applicable subheading for the decorative glass article (product number GCU039) 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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