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N192915 N1 Ruling Active

The tariff classification of a drinking glass and a decorative doll from China

Issued December 9, 2011 by U.S. Customs and Border Protection.

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N1 N192915 (December 9, 2011)

Tariff classification

HTS codes: 7013.37.2000, 9503.00.0090

Headings: 9503, 7013

Product description

The merchandise consists of a drinking glass (a “shot glass”) and a decorative doll (with the form of a teenage girl or a young woman) packed together. The drinking glass and the doll will not be regarded as a set or a composite good. Each of these items will be classified separately and the value of the packing should be prorated over the two classifications. You indicated that the value of the drinking glass is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for the drinking glass will be 7013.37.2000, 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 drinking glasses, other than of glass-ceramics: other: other: valued over thirty cents but not over three dollars each. The applicable subheading for the doll will be 9503.00.0090, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof: other.

Full text

N192915 December 9, 2011 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.37.2000; 9503.00.0090 Ms. Sherie Cuddy Mohawk Global, Inc. 400 Air Park Drive Rochester, NY 14624 RE: The tariff classification of a drinking glass and a decorative doll from China Dear Ms. Cuddy: In your letter, dated November 4, 2011, on behalf of K-2 Industries (DBA Pavillion Gift Co.), you requested a tariff classification ruling regarding a product described as “Hiccup Girls” – style number 73638. A sample was submitted with your ruling request. The merchandise consists of a drinking glass (a “shot glass”) and a decorative doll (with the form of a teenage girl or a young woman) packed together. The drinking glass and the doll will not be regarded as a set or a composite good. Each of these items will be classified separately and the value of the packing should be prorated over the two classifications. You indicated that the value of the drinking glass is over thirty cents but not over three dollars. The applicable subheading for the drinking glass will be 7013.37.2000, 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 drinking glasses, other than of glass-ceramics: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 22.5 percent ad valorem. The applicable subheading for the doll will be 9503.00.0090, HTSUS, which provides for tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. 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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