CBP Ruling N154536 — The tariff classification of decorative glass articles from China

Tariff classification

Headings: 7013

Product description

The set includes four decorative articles consisting of glass that has been painted and has also been plated with aluminum. Layers of both clear and colored paint are applied, as well as the aluminum plating. Each article measures approximately four inches in height. Laser images of Santa Claus, a Christmas tree, a snowman and a snowflake are engraved into the aluminum plating on these articles. Each of the articles has an opening. Although these items are described as “candle holders,” they will not emit sufficient light to the surrounding area to be regarded as lamps or lighting fittings. This light would be substantially blocked by the aluminum plating. These products are decorative articles and any light emitted will only serve to enhance their decorative effect. You advised our office that the unit value of each of these articles is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the glass decorative articles comprising item number 915553 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

N154536 April 11, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of decorative glass articles from China Dear Mr. Whitson: In your letter dated March 16, 2011, you requested a tariff classification ruling regarding item number 915553 described as a “Decorative Christmas Glass Candleholder Set.” Samples were submitted with your ruling request. The set includes four decorative articles consisting of glass that has been painted and has also been plated with aluminum. Layers of both clear and colored paint are applied, as well as the aluminum plating. Each article measures approximately four inches in height. Laser images of Santa Claus, a Christmas tree, a snowman and a snowflake are engraved into the aluminum plating on these articles. Each of the articles has an opening. Although these items are described as “candle holders,” they will not emit sufficient light to the surrounding area to be regarded as lamps or lighting fittings. This light would be substantially blocked by the aluminum plating. These products are decorative articles and any light emitted will only serve to enhance their decorative effect. You advised our office that the unit value of each of these articles is over thirty cents but not over three dollars. The applicable subheading for the glass decorative articles comprising item number 915553 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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