CBP Ruling N251531 — The tariff classification of a decorative glass article from China

Tariff classification

Headings: 7013

Product description

In accordance with your request, the sample will be returned to you. The subject merchandise is a decorative glass article with a vase-like appearance. An ornate pattern of circles appears on the glass. These designs are indented onto the outer surface of the glass and raised on the inner surface of the glass. Although your letter describes the product as a “candle holder,” the item has the form and design of a decorative glass article which can be used to hold a variety of items. It does not have a flat surface to support or stabilize a candle. It cannot be regarded as a lamp or lighting fitting. You advised our office that the color is sprayed onto the surface of the glass article. The item is not colored prior to solidification. You indicated in your letter that the unit value of Item Number JM09261 is over thirty cents but not over three dollars.

CBP rationale

The applicable subheading for Item Number JM09261 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

N251531 April 10, 2014 CLA-2-70:OT:RR:NC:2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Jeanette Arciero Barthco International, division of OHL CVS Pharmacy Attn: Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative glass article from China Dear Ms. Arciero: In your letter dated March 10, 2014, you requested a tariff classification ruling regarding Item Number JM09261. A sample was submitted with your ruling request. In accordance with your request, the sample will be returned to you. The subject merchandise is a decorative glass article with a vase-like appearance. An ornate pattern of circles appears on the glass. These designs are indented onto the outer surface of the glass and raised on the inner surface of the glass. Although your letter describes the product as a “candle holder,” the item has the form and design of a decorative glass article which can be used to hold a variety of items. It does not have a flat surface to support or stabilize a candle. It cannot be regarded as a lamp or lighting fitting. You advised our office that the color is sprayed onto the surface of the glass article. The item is not colored prior to solidification. You indicated in your letter that the unit value of Item Number JM09261 is over thirty cents but not over three dollars. The applicable subheading for Item Number JM09261 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →