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N268414 N2 Ruling Active

The tariff classification of a decorative glass article from China

Issued September 29, 2015 by U.S. Customs and Border Protection.

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N2 N268414 (September 29, 2015)

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

The item is an open, cubed shaped glass article. It measures approximately 4.5 inches (W) x 4.5 inches (D) x 4.5 inches (H). The diameter of the opening measures approximately 4.5 inches. Although you describe the article as a candleholder, the form of this article indicates that it is a general purpose household/decorative product capable of holding a wide variety of items. It does not have any design features for fitting or stabilizing a candle. It has no features which indicate that it is designed as a lamp or light fitting.

CBP rationale

a wide variety of items. It does not have any design features for fitting or stabilizing a candle. It has no features which indicate that it is designed as a lamp or light fitting. You state in your letter that the unit value of item number VSQ0005A is valued over thirty cents but not over three dollars each. The applicable subheading for the decorative glass article, item number VSQ0005A 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 glassware: Other: Other: Other: Valued over $0.30 but not over $3 each. The general 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

N268414 September 29, 2015 CLA-2-70:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Mr. Derick Dai WGV International 10675 Hickson Street El Monte, CA 91731 RE: The tariff classification of a decorative glass article from China Dear Mr. Dai: In your letter received in this office on September 3, 2015, you requested a tariff classification ruling regarding item number VSQ0005A, a decorative glass article. A sample was submitted with your ruling request. The item is an open, cubed shaped glass article. It measures approximately 4.5 inches (W) x 4.5 inches (D) x 4.5 inches (H). The diameter of the opening measures approximately 4.5 inches. Although you describe the article as a candleholder, the form of this article indicates that it is a general purpose household/decorative product capable of holding a wide variety of items. It does not have any design features for fitting or stabilizing a candle. It has no features which indicate that it is designed as a lamp or light fitting. You state in your letter that the unit value of item number VSQ0005A is valued over thirty cents but not over three dollars each. The applicable subheading for the decorative glass article, item number VSQ0005A 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 glassware: Other: Other: Other: Valued over $0.30 but not over $3 each. The general 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 Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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