R02182 R0 Ruling Active

The tariff classification of a decorative glass article from China

Issued July 11, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8302.50.0000, 7013.99.5000

Headings: 7013, 8302

Product description

A photograph of the item was submitted with your ruling request. The subject article consists of a clear glass bud vase with a decorative, wall-mount, steel-wire holder. The glass vase measures approximately 4 inches in height by 3.75 inches in diameter. The steel holder measures approximately 11 inches in height by 5.75 inches in width by 4.25 inches in depth. The glass bud vase is inserted into a 3.5-inch steel ring that is attached to the steel-wire holder. The article is designed to hang from a wall. The essential character of this article is represented by the glass bud vase.

CBP rationale

The applicable subheading for the glass bud vase with steel holder 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.

Full text

NY R02182 July 11, 2005 CLA-2-70:RR:NC:1:126 R02182 CATEGORY: Classification TARIFF NO.: 7013.99.5000, 8302.50.0000 Mr. Randy Swords Panya Enterprises, Inc. 2711 International St. Columbus, OH 43220 RE: The tariff classification of a decorative glass article from China Dear Mr. Swords: In your letter dated June 23, 2005, you requested a tariff classification ruling. A photograph of the item was submitted with your ruling request. The subject article consists of a clear glass bud vase with a decorative, wall-mount, steel-wire holder. The glass vase measures approximately 4 inches in height by 3.75 inches in diameter. The steel holder measures approximately 11 inches in height by 5.75 inches in width by 4.25 inches in depth. The glass bud vase is inserted into a 3.5-inch steel ring that is attached to the steel-wire holder. The article is designed to hang from a wall. The essential character of this article is represented by the glass bud vase. You stated in your letter that the unit value of this item is over $0.30 but not over $3.00. The applicable subheading for the glass bud vase with steel holder 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 glassware: other: other: other: valued over $0.30 but not over $3 each. The rate of duty will be 30 percent ad valorem. In your letter you also inquire about the tariff classification of the item if it is imported without the glass component. The applicable for the steel holder (when imported without the glass bud vase) will be 8302.50.0000, HTS, which provides for hat racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be free. 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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