The tariff classification of an LED Glass Tree from China.

N362900
July 17, 2026
CLA-2-70:OT:RR:NC:N1:126
CATEGORY: Classification
TARIFF NO.: 7013.99.8090
Ryan Lickfeld Geodis USA LLC 5101 S Broad Street Philadelphia, PA 19112 RE: The tariff classification of an LED Glass Tree from China. Dear Mr. Lickfeld: In your letter dated July 6, 2026, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling. The merchandise under consideration is an evergreen tree-shaped decorative article, identified as item number 865735. The article is made of high borosilicate glass and measures approximately 10 inches high by 4.7 inches wide by 3.5 inches deep. The glass material is golden in color. The item features internal LEDs which, when switched on, provide a soft, gentle glow, enhancing the decorative effect of the article. You indicated in your letter that the unit value of the item is $5.00 each. The glass is not glass-ceramic, lead crystal, or pressed and toughened (specially tempered). Item number 865735 is a composite good comprised of different materials that are classifiable in different headings (i.e., glass, plastic, and electronics). Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The glass component provides the essential character of the tree. Although the item may be marketed during the Christmas holiday, it is a generic evergreen shape that lacks specific holiday iconography. Generic evergreen trees are not recognized as festive motifs; therefore, the item is not classifiable as a festive article under heading 9505, HTSUS. The applicable subheading for item number 865735, will be 7013.99.8090, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purpose… Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each…Other.” The general rate of duty will be 11.3 percent ad valorem.

The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Yani De Leon at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division