CBP Ruling N301645 — The tariff classification of decorative glass mirrored tray from China.

Tariff classification

Headings: 7013

Product description

The merchandise under consideration is referred to as item number H197823, “Beveled Glass Mirror Centerpiece”. The article consists of a beveled glass mirrored tray and the bottom is covered in medium density fiberboard (MDF) and black fabric. The tray measures approximately 20 inches long by 12 inches wide by ½ inch high. From the information you provided, the glass is not pressed and toughened (specially tempered), nor is it cut or engraved. You indicate in your letter that this article is used to enhance your table centerpiece or to display decorations. The glass tray is also capable of holding a variety of items – jewelry, cosmetics, toiletries as well as other items. The unit value of the glass tray is over $5.00 each.

CBP rationale

a variety of items – jewelry, cosmetics, toiletries as well as other items. The unit value of the glass tray is over $5.00 each. The applicable subheading for the decorative glass mirrored tray will be 7013.99.9000, 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 $5.00 each”. The general rate of duty will be 7.2 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N301645 November 30, 2018 CLA-2-70:OT:RR:NC:N1:126 CATEGORY: Classification TARIFF NO.: 7013.99.9000 Krisanne Fischer C/O Holli Schvom – mail code 232 QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of decorative glass mirrored tray from China. Dear Ms. Fischer: In your letter dated November 5, 2018 you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned to you. The merchandise under consideration is referred to as item number H197823, “Beveled Glass Mirror Centerpiece”. The article consists of a beveled glass mirrored tray and the bottom is covered in medium density fiberboard (MDF) and black fabric. The tray measures approximately 20 inches long by 12 inches wide by ½ inch high. From the information you provided, the glass is not pressed and toughened (specially tempered), nor is it cut or engraved. You indicate in your letter that this article is used to enhance your table centerpiece or to display decorations. The glass tray is also capable of holding a variety of items – jewelry, cosmetics, toiletries as well as other items. The unit value of the glass tray is over $5.00 each. The applicable subheading for the decorative glass mirrored tray will be 7013.99.9000, 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 $5.00 each”. The general rate of duty will be 7.2 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 the World Wide Web at https://hts.usitc.gov/current. 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 Elena Pietron at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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