R00715 R0 Ruling Active

The tariff classification of four decorative, glass balls on a wooden stand from China

Issued September 9, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7013.99.5000

Headings: 7013

Product description

A photograph was submitted with your ruling request. The merchandise consists of four decorative glass balls on a wooden stand. The balls consist of plastic completely covered with decorative, mosaic glass. In your letter you indicated that the value of each glass ball is over thirty cents but not over three dollars. The essential character of the set of four decorative glass balls on a wooden stand is imparted by the glass balls.

CBP rationale

The applicable subheading for the four decorative glass balls on a wooden stand will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 thirty cents but not over three dollars each.

Full text

NY R00715 September 9, 2004 CLA-2-70:RR:NC1:126:R00715 CATEGORY: Classification TARIFF NO.: 7013.99.5000 Ms. Cathy Bonadonna Bed, Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of four decorative, glass balls on a wooden stand from China Dear Ms. Bonadonna: In your letter dated August 18, 2004 you requested a tariff classification ruling. A photograph was submitted with your ruling request. The merchandise consists of four decorative glass balls on a wooden stand. The balls consist of plastic completely covered with decorative, mosaic glass. In your letter you indicated that the value of each glass ball is over thirty cents but not over three dollars. The essential character of the set of four decorative glass balls on a wooden stand is imparted by the glass balls. The applicable subheading for the four decorative glass balls on a wooden stand will be 7013.99.5000, Harmonized Tariff Schedule of the United States (HTS), 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 thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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