CBP Ruling N209756 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

This item consists of a curved, decorative plaque of glass with a metal candle holder in back of the glass component. You indicated that the article will be imported either in a glass leaf design or a pumpkin design. Your letter states that the unit value of this article is over thirty cents but not over three dollars. The information submitted with your ruling request indicates that the glass is simply painted, not colored prior to solidification. Although item 9016955 is described as “harvest tea light candle holder,” in fact, the candle holder component of the article is ancillary. This component is simply designed to enhance or illuminate the decorative glass item. The essential character of this merchandise is imparted by the decorative glass article, not the candle holder.

CBP rationale

The applicable subheading for item 9016955 - a decorative glass article enhanced by a candle holder - 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 than that of heading 7010 or 7018): other glassware: other: other: other: valued over thirty cents but not over three dollars each.

Full text

N209756 April 11, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative glass article from China Dear Ms. Aldinger: In your letter, dated March 16, 2012, you requested a tariff classification ruling regarding a decorative glass article (item number 9016955) from China. Samples were submitted with your ruling request. This item consists of a curved, decorative plaque of glass with a metal candle holder in back of the glass component. You indicated that the article will be imported either in a glass leaf design or a pumpkin design. Your letter states that the unit value of this article is over thirty cents but not over three dollars. The information submitted with your ruling request indicates that the glass is simply painted, not colored prior to solidification. Although item 9016955 is described as “harvest tea light candle holder,” in fact, the candle holder component of the article is ancillary. This component is simply designed to enhance or illuminate the decorative glass item. The essential character of this merchandise is imparted by the decorative glass article, not the candle holder. The applicable subheading for item 9016955 - a decorative glass article enhanced by a candle holder - 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 than that of heading 7010 or 7018): 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, Thomas J. Russo Director National Commodity Specialist Division

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