CBP Ruling N162055 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The sample was sent to our U.S. Customs and Border Protection laboratory for analysis. Our laboratory has now completed its analysis. The plate measures approximately five inches by five inches. The surface of the article is spray painted and glitter is applied around the edge. The glass which comprises this plate is not colored prior to solidification. Although you describe this product as a “candle plate,” the form of this article indicates that it is a general purpose household/decorative plate or tray capable of holding a wide variety of items. Although the plate can serve as a resting place for a candle, it can support numerous other items as well. It is not clearly designed as a lamp or lighting fitting. The information submitted with your ruling request indicates that the unit value of the glass plate is over three dollars but not over five dollars. Analysis of the sample by our U.S. Customs and Border Protection Laboratory has indicated that the glass which comprises this article is not specially tempered.

CBP rationale

a wide variety of items. Although the plate can serve as a resting place for a candle, it can support numerous other items as well. It is not clearly designed as a lamp or lighting fitting. The information submitted with your ruling request indicates that the unit value of the glass plate is over three dollars but not over five dollars. Analysis of the sample by our U.S. Customs and Border Protection Laboratory has indicated that the glass which comprises this article is not specially tempered. The applicable subheading for the decorative glass plate will be 7013.99.5000, 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

N162055 June 17, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Lydia Sprouls Creative Design, Ltd 4345 Bonham St. Dallas, TX 75229 RE: The tariff classification of a decorative glass article from China Dear Ms. Sprouls: In your letter, dated April 19, 2011, you requested a tariff classification ruling regarding a decorative glass plate from China. A sample was submitted with your ruling request. The sample was sent to our U.S. Customs and Border Protection laboratory for analysis. Our laboratory has now completed its analysis. The plate measures approximately five inches by five inches. The surface of the article is spray painted and glitter is applied around the edge. The glass which comprises this plate is not colored prior to solidification. Although you describe this product as a “candle plate,” the form of this article indicates that it is a general purpose household/decorative plate or tray capable of holding a wide variety of items. Although the plate can serve as a resting place for a candle, it can support numerous other items as well. It is not clearly designed as a lamp or lighting fitting. The information submitted with your ruling request indicates that the unit value of the glass plate is over three dollars but not over five dollars. Analysis of the sample by our U.S. Customs and Border Protection Laboratory has indicated that the glass which comprises this article is not specially tempered. The applicable subheading for the decorative glass plate will be 7013.99.5000, 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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