CBP Ruling N174044 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

The article is an open, vase-like glass article on a glass foot. It measures approximately nine inches in height, approximately 6.5 inches in depth and approximately six inches in diameter at the opening. Although you describe item number GFC107 as a candle holder, the size and vase-like form of this glass article indicate that it is a general purpose household/decorative product capable of holding a wide variety of items. You advised our office that the unit value of item number GFC107 is over three dollars but not over five dollars.

CBP rationale

a wide variety of items. You advised our office that the unit value of item number GFC107 is over three dollars but not over five dollars. The applicable subheading for item number GCB101 will be 7013.99.8000, 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 three dollars but not over five dollars each. The rate of duty will be 11.3 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

N174044 July 25, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 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, received June 13, 2011, you requested a tariff classification ruling regarding a product described as “GFC107 Hurricane Candle Holder.” A sample was submitted with your ruling request. The article is an open, vase-like glass article on a glass foot. It measures approximately nine inches in height, approximately 6.5 inches in depth and approximately six inches in diameter at the opening. Although you describe item number GFC107 as a candle holder, the size and vase-like form of this glass article indicate that it is a general purpose household/decorative product capable of holding a wide variety of items. You advised our office that the unit value of item number GFC107 is over three dollars but not over five dollars. The applicable subheading for item number GCB101 will be 7013.99.8000, 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 three dollars but not over five dollars each. The rate of duty will be 11.3 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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