The tariff classification of a decorative glass article from China
Issued May 3, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.8000
Headings: 7013
Product description
The product is a decorative glass article consisting of a glass mirror panel and a frosted glass panel with a black paisley design painted on its exterior surface. A two-inch tealight candle holder is permanently placed between the two panels of glass. Each glass panel measures approximately four inches square. Although you describe the product as a "glass candle holder", the essential character of the item is imparted by the frosted glass paisley panel, not the candle holder. The candle holder is ancillary and merely serves to illuminate the decorative paisley design of the glass article.
CBP rationale
The applicable subheading for the decorative glass article, item number A029IA05112, 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 but not over five dollars each.
Full text
N212802 May 3, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Alice Liu Atico International, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative glass article from China Dear Ms. Liu: In your letter dated March 30, 2012, you requested a tariff classification ruling regarding a product described as “Glass Candle Holder” – item number A029IA05112. A representative sample was submitted with your ruling request. The product is a decorative glass article consisting of a glass mirror panel and a frosted glass panel with a black paisley design painted on its exterior surface. A two-inch tealight candle holder is permanently placed between the two panels of glass. Each glass panel measures approximately four inches square. Although you describe the product as a "glass candle holder", the essential character of the item is imparted by the frosted glass paisley panel, not the candle holder. The candle holder is ancillary and merely serves to illuminate the decorative paisley design of the glass article. You stated in your letter that the unit value of this item is over three dollars but not over five dollars. The applicable subheading for the decorative glass article, item number A029IA05112, 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 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, Thomas J. Russo Director National Commodity Specialist Division
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