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N234083 N2 Ruling Active

The tariff classification of a decorative glass article from China

Issued November 8, 2012 by U.S. Customs and Border Protection.

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N2 N234083 (November 8, 2012)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The product is a decorative, vase-like article of glass in cylindrical form. The article measures eight inches in height. A yellow glass candy ornament or a black glass bat ornament hangs within the glass cylinder. The cylinder is open on top. A small piece described as a candle holder sits on top of the article. This piece measures 2.5 inches in height and two inches in diameter. Although you described the article as a “candle holder,” it is in fact a decorative glass article. The body of the product consists of the decorative glass cylinder which is capable of holding a wide variety of items. The small vessel which sits on top of the article does not have a feature for stabilizing a candle. In any case, the largest portion of the product consists of the vase-like cylinder, not the small vessel on top of the article. Your letter indicates that the unit value of the product will be over thirty cents but not over three dollars.

CBP rationale

a wide variety of items. The small vessel which sits on top of the article does not have a feature for stabilizing a candle. In any case, the largest portion of the product consists of the vase-like cylinder, not the small vessel on top of the article. Your letter indicates that the unit value of the product will be over thirty cents but not over three dollars. The applicable subheading for the decorative glass article - item number A079FA04490 - 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: 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

N234083 November 8, 2012 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Alice Liu Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a decorative glass article from China Dear Ms. Liu: In your letter, received October 9, 2012, you requested a tariff classification ruling regarding a decorative glass article, item number A079FA04490. A sample was submitted with your ruling request. The product is a decorative, vase-like article of glass in cylindrical form. The article measures eight inches in height. A yellow glass candy ornament or a black glass bat ornament hangs within the glass cylinder. The cylinder is open on top. A small piece described as a candle holder sits on top of the article. This piece measures 2.5 inches in height and two inches in diameter. Although you described the article as a “candle holder,” it is in fact a decorative glass article. The body of the product consists of the decorative glass cylinder which is capable of holding a wide variety of items. The small vessel which sits on top of the article does not have a feature for stabilizing a candle. In any case, the largest portion of the product consists of the vase-like cylinder, not the small vessel on top of the article. Your letter indicates that the unit value of the product will be over thirty cents but not over three dollars. The applicable subheading for the decorative glass article - item number A079FA04490 - 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: 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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