The tariff classification of a “glass frog yard stake”
Issued December 24, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 7013.99.5000
Headings: 7013
Product description
In accordance with your request, the sample will be returned to you. The article has the form of a frog figure (consisting largely of glass) on a metal stake. The greatest portion of the figure (the central section of the frog) is composed of brightly colored glass. The limbs of the frog are metal. Its face consists of both glass and metal; the mouth and nostrils are painted on the large central glass section of the article, while the eyes are made of metal. In your letter you indicated that the colors on the glass are not inserted prior to solidification; rather, color is simply painted onto the surface of the glass. Your letter indicates that the unit value of the article is over thirty cents but not over three dollars.
CBP rationale
The applicable subheading for the decorative glass articles on metal stakes (SKU number 136190) 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 glassware: other: other: other: valued over thirty cents but not over three dollars each.
Full text
N248660 December 24, 2013 CLA-2-:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a “glass frog yard stake” Dear Ms. Davenport: In your letter, dated November 4, 2013, you requested a tariff classification ruling regarding a decorative garden article described as a “glass frog yard stake” - SKU number 13156901. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The article has the form of a frog figure (consisting largely of glass) on a metal stake. The greatest portion of the figure (the central section of the frog) is composed of brightly colored glass. The limbs of the frog are metal. Its face consists of both glass and metal; the mouth and nostrils are painted on the large central glass section of the article, while the eyes are made of metal. In your letter you indicated that the colors on the glass are not inserted prior to solidification; rather, color is simply painted onto the surface of the glass. Your letter indicates that the unit value of the article is over thirty cents but not over three dollars. The applicable subheading for the decorative glass articles on metal stakes (SKU number 136190) 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 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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