N247117 N2 Ruling Active

The tariff classification of a decorative glass article from China

Issued November 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.8000

Headings: 7013

Product description

The subject merchandise, “LED Vase with Aqua Beads,” is an open, circular-shaped, clear glass article which measures approximately 10.5 inches high and 3 inches in diameter. The decorative glass item is affixed and fitted into a circular base which incorporates nine LED lights. The vase includes three packages of “hydrating beads” (clear, red, and blue) which consist of an ethylene/acrylic acid copolymer. When water is applied to the beads, they will expand in size. You advised us that the unit value of the vase is over three dollars but not over five dollars. The essential character of the article is imparted by the glass vase, not the beads.

CBP rationale

The applicable subheading for the “LED Vase with Aqua Beads” 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.

Full text

N247117 November 5, 2013 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.8000 Ms. Lorianne Aldinger Rite Aid 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 October 7, 2013, you requested a tariff classification ruling regarding the “LED Vase with Aqua Beads”, Rite Aid Item Number 9025992. The subject merchandise, “LED Vase with Aqua Beads,” is an open, circular-shaped, clear glass article which measures approximately 10.5 inches high and 3 inches in diameter. The decorative glass item is affixed and fitted into a circular base which incorporates nine LED lights. The vase includes three packages of “hydrating beads” (clear, red, and blue) which consist of an ethylene/acrylic acid copolymer. When water is applied to the beads, they will expand in size. You advised us that the unit value of the vase is over three dollars but not over five dollars. The essential character of the article is imparted by the glass vase, not the beads. The applicable subheading for the “LED Vase with Aqua Beads” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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